AAR: Installing bus body on chassis, ‘supply of services’, classifiable under ‘Motor vehicle and trailer manufacturing services’

Tamil Nadu AAR holds that activity of body building undertaken on a truck chassis made available by a customer to the applicant amounts to ‘supply of services’ under SAC 998881- “Motor vehicle and trailer manufacturing services”; Proceeds to decide on the advance ruling sought by the applicant in this respect, considering that the applicant is under the administrative jurisdiction of State tax and the State Tax Officer in the comments furnished has not mentioned about...