Case Law Details
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 ADVANCE RULING, UTTAR PRADESH
(Proceedings under Section 101 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017)
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Adithya Automotive Applications Pvt Ltd, Vendors Industrial Park, Plot No. T-2, Tata Motors Eastern Complex, Chinhat Industiral Area, Goyala Deva Road, Lucknow (hereinafter referred to as the “Appellant”) against the Advance Ruling Order No. UP ADRG 82/2021 dated 30.06.2021 issued by the Authority for Advance Ruling, Uttar Pradesh.
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