AAR: Fabrication of body on chassis supplied by Principal taxable at 18% & on chassis self-owned taxable at 28%

Gujarat AAR rules that the process/activity of building the body and mounting the same on the chassis of the bus, owned by the supplier (Principal/sender) constitutes supply of services attracting 18% GST; Observes that the applicant procures various goods such as raw steel etc. as inputs for fabricating the bus body on the chassis supplied by the principal on delivery challan and once the body is built and mounted on the chassis, the vehicle is sent back to principal; Clarif...