Hasmukhlal Jivanlal Patel ., In re

Date: August 10, 2022

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Atul Mehta, Amit Mishra
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Subject Matter

18% GST payable on fabrication & mounting of Tanker and Tripper on chasis supplied and owned by principal

Classification

Summary

Q1. Whether the activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building would be covered under the category of Supply of Services? A1. In cases where the chassis is provi…

M/s. Hasmukhlal Jivanlal Patel. (referred to as the applicant’ for the sake of brevity) submits that it is engaged in building bodies of various vehicles falling under Chapter 87 of the First Schedule to the Custom Tariff Act such as mounting of tankers, tippers etc. on chassis provided by the owner of such chassis, either registered or unregistered. 2. On receipt of such chassis, undertakes…

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