GST on Fabrication of tank from steel plates supplied free of cost

In re Meera Tubes Pvt. Ltd. (GST AAR Uttar Pradesh) Q-1 What should be the Correct Classification  with respect to the nature of “Supply “ i.e Whether the Questioned Supply tantamount to “Supply of Goods”   or “Supply of services” on the basis of the facts  of the Whole Activity as mentioned above and Supported by the Documents enclosed / discussed here under? Ans- The nature of Supply is Supply of Goods . Fabrication of tank from steel plates supplied free of cost from M/s IOCL is manufacture as per CGST Act, 2017. Accordingly, supply of tanks by the applicant is supply of go...