Aromal Autocraft ., In re
Date: March 1, 2023
Subject Matter
Bodybuilding services on motor vehicle chassis supplied by customers are a supply of services liable to GST at the rate of 18% under SAC '9988 81'.
Summary
Bodybuilding services on motor vehicle chassis supplied by customers are a supply of services liable to GST at the rate of 18% under SAC '9988 81' . Further, accident repairing jobs performed on a lump sum price basis are classified under SAC…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. Mr Aromal Manoj proprietor of M/s. Aromal Autocraft (hereinafter referred to as the applicant) is engaged in bodybuilding on the chassis given by the customers on a job-work basis. 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) and the Keral…