1. Whether supply of chassis mounted with bus body, shall be treated as a supply of bus or separate supplies of the following:-
(i) Supply of chassis, taxable at the rate 28% as per the prescribed HSN; and
(ii) Provision of services in respect of activity of mounting/fabricating of bus body on the chassis wherein the said activity of mounting/fabricating is outsourced by the Applicant to the body builder.
2. Whether the supply of chassis and the provision of services in respect of activity of mounting/ fabrication under two separate contracts to the same customer should be treated as supply of bus or as separate supplies of the following:-
(i) Supply of chassis, taxable at the rate 28% as per the prescribed HSN; and
(ii) Provision of services in respect of activity of mounting/fabricating of bus body on the chassis wherein the said activity of mounting/fabricating is outsourced by the Applicant to the body builder.
3. Whether the recovery of the bus body building charges incurred by the Applicant on behalf of customer in capacity of an agent, should be covered in the ambit of Schedule I of Central Goods and Services Tax Act, 2017 (CGST Act, 2017) and leviable to GST. If the answer to the said question is in adverse, whether the recovery of the bus body building charges incurred by the Applicant on behalf of the customer in capacity of an agent, will be leviable at the rate of 18% as supply of services?
States/UT
Order No. & Date
HAR/HAAR/2019-20/07 dated 13.09.2019
Order date
13-09-19
Upload file
Category
97(2)(g)
Year







