Raj Agro AIDS ., In re

Date: February 3, 2023

Court: Authority for Advance Ruling
Bench: Punjab
Type: Advance Ruling
Judge(s)/Member(s): Varinder Kaur, Viraj
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Subject Matter

18% GST on activity of fabrication and mounting of body done on the chassis supplied by the customer (SAC: 9988)

ClassificationComposite Supply

Summary

a) The activity of building and fabricating of Tipper Body and mounting the same by the applicant and collecting fabrication charges including inputs required for such fabrication work, if the chassis is owned and supplied by the customer, will resul…

(An Appeal against this order lies with the Appellate Authority in terms of Section 99 and Section 100 of the CGST Act, 2017 and Section 99 and Section 100 of the PGST Act,2017 within a period of thirty days from the date of communication of this order.) PROCEEDINGS The present application has been filed under Section 97 of the Central Goods and Service Tax, 2017 and the Punjab Goods and Service T…

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