Page 165 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : V.E. COMMERCIAL VEHICLES LIMITED 379
REPRESENTED BY : Shri P.D. Nagar, CA (Authorised Representative),
for the Assessee.
[Order]. - Proceedings : The present application has been filed u/s. 97 of
the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act,
2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s.
V.E. Commercial Vehicles Limited (hereinafter referred to as the Applicant), reg-
istered under the Goods & Services Tax.
2. The provisions of the CGST Act and MPGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the MPGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
MPGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
3.1 The applicant is engaged in the various business including manu-
facturing of Chassis Trucks & Buses, Engines, Bus body and automotive compo-
nents. The applicant has different manufacturing units/manufacturing verticals
in the State of Madhya Pradesh registered separately under the GST Act. Rele-
vant details are as under :-

Particulars GST Registration No. Location of the unit
Manufacturing Chassis for 23AABCE9378F3ZI Sector-I, Pithampur
Buses along with other
products,
Engaged in fabrication of 23AABCE9378F1ZK Village Baggad (Dist-Dhar)
body on chassis distance from Pithampur
unit 10 k.m.

3.2 When the body Fabrication is completed at the applicant’s fabrica-
tion unit (GST No. 23AABCE9378F1ZK) and the built up vehicle is sold, GST is
collected and deposited @ 28% as a composite sale of bus under HSN 8702 10 22
by claiming input tax credit of GST paid on various raw material.
3.3 Some customers after having purchased the vehicle from our manu-
facturing unit in chassis from, approach the applicant to carry out body fabrica-
tion work on the chassis owned by them by another unit. Similarly, the owners of
vehicle in chassis from other manufacturers have also approached the applicant
to carry out body fabrication work on the chassis so purchased and owned by
them.
3.4 The body fabrication unit of the applicant will fabricate the body on
chassis supplied by customer and charger GST @ 18% on such supply being job
work on chassis carried out by fabrication unit of the company.
3.5 On the aforesaid facts, the issue raised before the Authority for Ad-
vance Ruling, if the Authority relates to incidence of tax in the circumstances
when Customer approaches our body fabrication unit after purchasing the chas-
sis from our another manufacturing unit of the chassis located at Pithampur.
4. Questions raised before the Authorithy :-
The following questions have been posted before the Authority in the
application :-
Whether the supply towards provision of services in respect of activity of
mounting/fabrication of bodies on chassis provided by Customer should be
treated as supply of bus or provision of services in respect of activity of mount-
GST LAW TIMES  20th August 2020  165