AAR: Body building on chassis supplied by Principal liable to 18% GST

Karnataka AAR classifies the activity of the applicant i.e. body building on the chassis provided by principal as “service” under Heading 9988 subject to the condition that the vehicle on whose chassis the body is built must fall under Chapter 87; Refers to Circular No. 52/26/2018-GST dated August 9, 2018 while stating that applicant’s activity is akin to the one mentioned in the Circular; Refers to Explanatory notes to the scheme of Classification of Services and clari...