AAR: Electroplating work constitutes a ‘supply of service’, classifiable under SAC 9988 as ‘Manufacturing Services’

Tamil Nadu AAR holds the electroplating activity undertaken by the applicant as a ‘Supply of Service’ classifying it under SAC Heading 9988 as ‘Manufacturing services on Physical Inputs Owned by others’; Observes that the applicant undertakes the work of electroplating components of automobiles provided/owned by customers as per their specifications; The customers send the components under-delivery challan as ‘Outward Job-Work’ and after electroplating the applica...