GST on tanker body building on job work basis, on chassis supplied by customer

In re CC FABS (GST AAR Kerala) 1. Whether the activity of tanker body building on job work basis, on the chassis supplied by the customer, is supply of goods or supply of service? The activity of tanker body building on the chassis supplied by the customer is a supply of service. 2. If it is supply of goods, what is the applicable rate of GST? Not relevant in view of the answer to Q.No.1 above. 3. If it is supply of services, what is the applicable rate of GST? The activity is liable to GST at the rate of 18% [9% CGST + 9% SGST] as per entry at SI No. 26 (iv) — 9988 — “Manufacturing ...