Fabrication and fitting of bus bodies on chassis supplied by customer can’t be considered as job work: AAR

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Facts of the case: M/s “Paras Motor Industries (“the Applicant”) is engaged in the business of fabrication & fitting out bus bodies on the chassis supplied by its customers and fabrication & fitting is done under a written contract as per the specifications provided by the customers.

Issue involved: The Applicant sought clarification as to, whether the activity of fabrication & fitting and mounting of bus bodies on the chassis supplied by the other party is a job work or a contract of sale?

Read more at: http://www.a2ztaxcorp.com/wp-content/uploads/2018/07/AAR-bus-body-fabrication.pdf