GST on building of Body of buses

In re Adithya Automotive Applications Pvt. Ltd. (GST AAR Uttar Pradesh) Q-1 Whether the Body Building Activity on the Chasis provided by the principal would Amount to manufacturing Services Attracting 18% of GST ? Ans-1 No. Q-2 Whether Clarification of CBIC vide para No. 12.3 of circular no 52/26/2018-GST dated 09.08.2018 Clarifying 18% rate of GST in respect of building of Body of buses would also Apply in the Case of Applicant ? Ans-2 No. Read AAAR order : 18% GST payable on body building & mounting of body on chassis of Tippers, Tankers, Trucks & Trailers FULL TEXT OF THE ORDER OF A...