18% GST payable on body building & mounting of body on chassis of Tippers, Tankers, Trucks & Trailers

In Adithya Automotive Applications Pvt Ltd. (GST AAAR Uttar Pradesh) AAAR held that body building and mounting of body on the chassis of different models of Tippers, Tankers, Trucks and Trailers, on the chassis to be supplied by the Principal, on delivery challans, by collecting job work charges for such fabrication work is taxable @18%, in accordance with Circular No. 52/ 26/ 2018-GST date 09.08.2018, subject to fulfillment of all the conditions prescribed in the Section 141 and 143 of the CGST Act, 2017 read with relevant Rules/Notifications. FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR...