Oyester Auto Body ., In re
Date: August 1, 2022
Subject Matter
Activity of commercial vehicle body building on the chassis supplied by the customer is a supply of service
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 commercial vehicle body building on the ch…
1. M/s. Oyester Auto Body (hereinafter referred to as the applicant) is an assesee registered under ti – e GST Act bearing GSTIN 32BRRPS1291N1Z3. The applicant is engaged in the trasiness 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 Act)&n…