AAR: Mounting Activity on chassis provided by Customer taxable as ‘Motor Vehicle and trailer manufacturing services’ at 18%

Madhya Pradesh AAR holds that mounting/fabrication of bodies on chassis provided by Customer is taxable as ‘Motor Vehicle and trailer manufacturing services’ and under Entry 26 (ii) as “Manufacturing service on physical inputs (goods) owned by other at 18%; Holds that provision of service in respect of mounting/fabrication activity of bus body on the chassis is outsourced to the Applicant by chassis provider & shall be taxable under the head i.e. SAC 998881; Notes t...