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SHRI. AROMAL MANOJ, M/S. AROMAL AUTOCRAFT
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

S.L. SREEPARVATHY
ABRAHAM RENN
Pet. Counsel
Chenicheri Thazhath Veedu Jobish
Res. Counsel
---

Petitioner / Applicant

SHRI. AROMAL MANOJ, M/S. AROMAL AUTOCRAFT
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Mar 2, 2023
Order No.

KER/04/2023

Citation

2023(3) TAXREPLY 7607
Original Order
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ORDER

1. Mr Aromal Manoj proprietor of M/s. Aromal Autocraft (hereinafter referred to as the applicant) is engaged in body building on the chassis given by the customers on a job-work basis. 2. At the outset, it is clarified that 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 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules, and the notifications issued there under. 3. The applicant requested an advance ruling on the following: 3.1. Whether the treatment or process of bodybuilding by fabrication land other processes carried out on chassis of motor vehicles owned by others is a supply of service? 3.2. If the above-stated activity of body....

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