18% GST leviable on job work of bullet proof body building done on chassis of motor vehicles

  • GST
  • Case Law
  • High Court
  • financeseva

Fact of the Case 

  • The applicant was engaged in the manufacture of Bullet proof glass, bullet proof Vehicles, Lectern etc in their factory.
  • It was also undertaking armoring by body building on the chassis of vehicles supplied by the customers mainly the army/police etc. using bullet proof steel and glass.
  • It filed a request for advance ruling to determine whether the activity of bulletproof body building (in addition fixing bulletproof windshield glass, bullet proofing of engine and fuel tank)on the motor vehicles having 2.5 Ton capacity of Chapter heading 87 of the Customs Tariff Act, 1975, supplied by the customer would be classifiable as supply of service under SAC 9988 taxable at 18% or not.



  • The Authority for Advance Ruling observed that applicant was undertaking armouring by body building on the chassis of vehicles supplied by the customers mainly Army and Police.
  • The vehicles were owned and supplied free of cost to the applicant for the purpose of body building with bullet proof steel sheets/ glass in addition to providing bullet proof with shield glass in driver cabin, bullet proof steel cover for engine and fuel tank.
  • The CBIC in its Circular bearing No. 52/26/2018-GST, dated 09.08.2018, already clarified that in case of fabrication of body on chassis provided by the principal (not on account of body builder), the supply would merit classification as service, and 18% GST as applicable will be charged accordingly.
  • Consequently, it was clear that the activity of work consisting of fabrication including bullet evidence work carried out on chassis provided by the Principal (ownership of which always remains with Principal) would be a supply of service. Hence, it was held that the activity performed by the applicant would be treated as supply of service attracting GST @ 18%.