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TaxReply India Pvt Ltd

CC FABS
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD.S
SENIL A K RAJAN
Pet. Counsel
K.a. Joseph
Res. Counsel
---

Petitioner / Applicant

CC FABS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 25, 2021
Order No.

KER/107/2021

Citation

2021(5) TAXREPLY 4496
Original Order
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ORDER

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. On receipt of chassis, a work order with the specifications of the tanker body will be raised and on acceptance of the same by customer, the materials used for structural fabrication of tanker will be procured and tanker body will be built on the chassis. The processes involved in the manufacturing activity are; (a) receiving chassis at workshop; (b) purchase of raw steel; (c) cutting and bending of raw materials; (d) welding of all cut and bend parts; (e) assembly of all fabricated parts and statutory parts; and (f) final product on chassis and delivery of the tanker with license. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (her....

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