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 at 18% GST
Goa Authority of Advance Ruling
Automobile Corporation of Goa Ltd
GOA/GAAR/1 of 2017-18/2018-19/1929 Dt. 21.08.2018
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