Bus Body Building is taxable as Supply of Goods or Service depends upon facts.

GST DOST's NEWS

Bus Body Building is taxable as Supply of Goods or Service depends upon facts.

Source :

Circular No. 34/8/2018-GST

Issue:

Whether activity of bus body building, is a supply of goods or services?

Clarification

In the case of bus body building there is supply of goods and services. Thus, classification of this composite supply, as goods or service would depend on which supply is the principal supply which may be determined on the basis of facts and circumstances of each case.

According to Chapter Note V of Chapter 87 of the Central Excise Tariff, building of body or fitting of a structure or equipment on the chassis falling under Heading 8706, amounts to manufacture of motor vehicles.