vehicle body building
Case Title | Adithya Automotive Applications Pvt. Ltd. |
Court | Authority for Advance Ruling, Uttar Pradesh |
Honorable Judges | Member Ajay Dixit and Ministhy |
Citation | 2021 (11) GSTPanacea 86 HC Uttar Pradesh UP/AAAR/19/2021 |
Judgement Date | 25-November-2021 |
Council for Petitioner | Mr. Anil dave |
Council for Respondent | Not applicable |
In favour of | Revenue |
Section | Section 101 of CGST Act,2017 |
The Appellate Authority for Advance Ruling, Uttar Pradesh bench of Member Ajay Dixit and Ministhy S, held that 18% GST is leviable on vehicle body building and mounting on chassis.
vehicle body building
FACTS OF THE CASE
The appellant was engaged in bodybuilding and mounting of bodies on the chassis of different models of Tippers, Tankers, Trucks and Trailers provided by the principal. It filed an application for an advance ruling to determine the taxability of body-building activity on the chassis provided by the principal. The Authority for Advance Ruling held that 18% GST would not be applicable to body-building activity on the chassis provided by the principal. It filed an appeal against the order.
vehicle body building
COURT HELD
The Appellate Authority for Advance Ruling observed that the appellant was carrying on the bodybuilding process on physical inputs, i.e. chassis owned by the principal. Circular No. 38/12/2018 dated 26-3-2018 has clarified that the job worker, in addition to the goods received from the principal, can use his own goods for providing the services of job work. In the instant case, the chassis delivered to the Appellant would remain in temporary possession only for a certain time to carry out the process of job work as per the direction of the principal. Therefore, bodybuilding and mounting of the body on the chassis supplied by the Principal by collecting job work charges for such fabrication work would be taxable at 18%.
vehicle body building
ANALYSIS OF THE JUDGEMENT
As per the above case, we analyse that 18% GST leviable on vehicle body building and mounting on chassis.
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Adithya Automotive Applications Pvt. Ltd.
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