Making bullet proof body building on the motor vehicles is a 'service' and taxable @18 percent


Last updated: 03 April 2021

Court :
AAR Rajasthan

Brief :
The Hon'ble AAR Rajasthan in M/s. Jeet & Jeet Glass and Chemicals Private Limited[Advance Ruling No.RAJ/AAR/2020-21/08 decided on August 24, 2020] held that the activity of job work consisting of bullet proof body building on the motor vehicles provided by the Principal is a supply of service and attracts GST @18% (9% CGST +9% SGST or 18% IGST). It was further held that as per Section 97(2) of Central Goods and Services Tax Act, 2017 ('CGST Act') the issue of refund of tax is outside the purview of AAR.

Citation :
Advance Ruling No.RAJ/AAR/2020-21/08 decided on August 24, 2020

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Bimal Jain
Published in GST
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