Tipper Body Fabrication: AAR Rajasthan Members Diverge on GST Classification

In re  Kamal Coachworks Pvt Ltd. (GST  AAR Rajasthan) A recent ruling by the Authority for Advance Ruling (AAR), Rajasthan, in the case of In re Kamal Coachworks Pvt Ltd, has highlighted a difference in interpretation regarding the Goods and Services Tax (GST) classification of fabricating and mounting tipper bodies on chassis provided by a customer. The split decision by the two-member bench means the matter will now be referred to the Appellate Authority for clarity. Kamal Coachworks Pvt Ltd, the applicant in this case, is engaged in the business of building bodies for commercial vehicles...