Case Law19/AAAR
Adithya Automotive Applications Pvt. Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- November 27, 2021
- Type:
- Advance Ruling
- Members:
- Ajay Dixit, Ministhy
Subject
GST on body building activity on the chassis provided by the principal
Job WorkComposite SupplyManufacture
Summary
Body building and mounting of body on the chassis of different models of Tippers, Tankers, Trucks and Trailers, on the chassis to be supplied by the Principal, on delivery challans, by collecting job work charges for such fabrication work is taxable…
Judgement
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Adithya Automotive Applications Pvt Ltd, Vendors Industrial Park, Plot No. T-2, Tata Motors Eastern Complex, Chinhat Industiral Area, Goyala Deva Road, Lucknow (hereinafter…