Bodybuilding of Customer-Supplied Vehicle Chassis: GST at 18%

 In re Aromal Manoj (GST AAR Kerala) AAR Kerala in the case of Aromal Manoj examines the GST liability for the activity of bodybuilding on motor vehicle chassis provided by customers. The AAR carefully considered the nature of the activity and its classification under Schedule II of the CGST Act. It was concluded that bodybuilding on customer-supplied motor vehicle chassis qualifies as a supply of services under Para 3 of Schedule II. The ownership of the chassis remains with the customer throughout the process, establishing the service nature of the activity. Furthermore, the AAR determined...