Summary
- The Maharashtra Authority for Advance Ruling (AAR) has determined that vehicle body supplies are classified as goods, not job work.
- This classification falls under HSN 8707, which will attract an 18% GST rate effective from September 22, 2025.
- The ruling marks a significant clarification in the interpretation of GST regulations concerning vehicle body manufacturing.
- This decision could impact businesses involved in vehicle body supply and their tax obligations moving forward.
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