Converting bare shaft supplied by customer into sugar mill roller with own raw material is supply of goods

In re S. B. Reshellers Pvt. Ltd. (GST AAR Mahashtra)

Question 1):- The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service?

Answer: – The activity undertaken by applicant of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) is “supply of goods “.

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