Case Law Details
In re Paras Motor Industries (GST AAR Haryana)
Question Raised- Whether the activity of fabrication & fitting and mounting of bus bodies on the chassis supplied by the other party is a job work (SAC 9988 or contract of sale of bus body HSN CODE 8707? If it is held to be a job work, what rate of tax is required to be charged and paid.
Held by GST AAR Haryana
The activity of fabrication and fitting and mounting of bus bodies on the chassis supplied by the other party is a composite supply with supply of goods, i.e., bus-bodies, being principal supply (HSN code 8707) and it cannot be treated as Job Work.
As the activity has not been held as supply of service, the second rate of tax on supply of service is not required to be spelt out in this ruling.
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