New Grand Auto Body Works ., In re
Date: August 1, 2022
Subject Matter
Activity of commercial vehicles body building on job work basis, on the chassis supplied by the customer, is supply of services (SAC:9988)
Summary
Question 1.Whether the activity of commercial vehicles body building on job work basis, on the chassis supplied by the customer, is supply of goods or supply of services? Ruling: The activity of tanker body building on the chassis supplie…
1. M/s. New Grand Auto Body Works (hereinafter referred to as the applicant) is an assesee registered under the GST Act bearing GSTIN 32AASFN0334L1Z6. The applicant is engaged in the business of body building of commercial vehicles used for carrying goods. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Ac…