Case Law Details
Case Name : In re Arpijay Fabricators Pvt. Ltd (GST AAR Madhya Pradesh)
Appeal Number : Advance Ruling Order No. 04/2018
Date of Judgement/Order : 30.06.2018
Related Assessment Year :
Courts :
AAR Madhya Pradesh Advance Rulings
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In re Arpijay Fabricators Pvt. Ltd (GST AAR Madhya Pradesh)
In respect of Question 1, we hold that the activity of Body Building undertaken by the Applicant, carried out on the chasis supplied by the principal in the capacity of a job worker, would amount to ‘Compos Please become a Premium member. If you are already a Premium member, login here to access the full content.
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Still the rate of GST on Body Building Activity on the chassis supplied by individual Customer falls under Service Code 9988 or HSN No. 8707.
According to us if the body building activity is done by any body builder on behalf of chassis manufacturer, it should fall under HSN Code. In Such cases, the ownership of the chassis including body built and mounted on same chassis remains with chassis manufacturer.
If the chassis is given to any body builder only for body building according to his needs and subject to prevailing body codes, the ownership of the chassis remains with the supplier only and not of body builder. Normally, Such chassis / vehicles are registered in the same name on which the sales invoice stands.
Whereas, a ready built body can be sold to any body – one who purchases from ready stock with dealer.
Please clarify whether GST on Body Building Activity should be charged @ 18% under SAC 9988 or HSN code 8707 @ 28%
As of now almost all body builders in India are paying GST @18% under SAC code 9988