Is activity of tanker body building on job work basis, a supply of goods or services? M/S CC FABS

Last updated: 18 August 2021

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This ruling clarifies whether the activity of building tanker bodies on a job work basis constitutes a supply of goods or services. The applicant receives chassis from customers and fabricates tanker bodies using procured materials. The Authority examined the entire process, from receiving the chassis to delivering the finished, licensed tanker.

Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
The applicant is engaged in tanker body fabrication on the chassis given by the customer on job work basis. The customers purchase chassis and hand over to the applicant for fabricating the tanker body.

Citation :
KER/107/2021

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Attached File : 1442821_4221_107_cc_fabs.pdf

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Judgement posted by

Poojitha Raam Vinay

Practice

I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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