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RAJ AGRO AIDS
(Authority for Advance Ruling, Punjab)

Hon'ble Judges:

VARINDER KAUR
VIRAJ SHYAMKARN TIDKE
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

RAJ AGRO AIDS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Punjab

Date Feb 3, 2023
Order No.

AAR/GST/PB/32

Citation

2023(2) TAXREPLY 7081
Original Order
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ORDER

PROCEEDINGS The present application has been filed under Section 97 of the Central Goods and Service Tax, 2017 and the Punjab Goods and Service Tax Act, 2017 [hereinafter referred to as "the CGST Act and PGST Act") by M/s Raj Agro Aids, GSTIN: 03AFIPS6804F1ZJ, Lalheri Road, Khanna-141401, the applicant, seeking Advance an advance Ruling in respect of the following questions.- a) Whether the activity of building and fabricating of Tipper Body and mounting the same by the applicant on the chassis owned and supplied by the customer will result in supply of goods or supply of services? b) If it is supply of goods, what is applicable rate of GST? c) If it is supply of services, what is the applicable rate of GST? At the outset, we would like to make it clear that the provisions of both the CGST Act and the PGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CG....

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