Supply of chassis mounted with bus body, shall be treated as a supply of bus

In re Sincere Marketing Services Pvt.  Ltd. (GST AAR Haryana)

1. Whether supply of chassis mounted with bus body, shall be treated as a supply of bus or separate supplies of the following:-

(i)   Supply of chassis, taxable at the rate 28% as per the prescribed HSN; and

(ii)   Provision of services in respect of activity of mounting/fabricating of bus body on the chassis wherein the said activity of mounting/fabricating is outsourced by the Applicant to the body builder.

The supply of chassis mounted with bus body, shall be treated as a supply of bus; classifiable under chapter heading 8702; taxable at the rate 28%.

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