GST on Activity of building and mounting of body on Bus Chassis

In re Automobile Corporation of Goa Ltd (GST AAR Goa)

Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988.

The Activity of building and mounting of the body on the chassis provided by the principal under FOC challan will result in supply of services under HSN 9988 and hence, should be taxed @ 18% GST

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