Bus Body Building on chassis supplied by customer on job work basis- is it supply of goods or Services?

In re Tvl Anamallais Engineering (p) Ltd. (GST AAR Tamilnadu) 1. Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods? The activity of bus body building undertaken on the chassis supplied by the customers to the applicant amounts to supply of service as per Schedule II clause 3 of CGST Act 2017 2. If it is supply of Service, what is the applicable rate of GST and its SAC code If it is supply of goods, what is the applicable rate of GST and its HSN? The service rendered is classified under SAC 998881 and T...