Vehicle Body Building service providers are technically job workers how builds the out side body, structure for the vehicle owners.Vehicle body building includes tempo bodybuilding , bus bodybuilding, commercial vehicle body building. This is composite supply where the goods as well as services are involved. GST Rate on vehicle body building was a confusing area as Tariff rate for [motor vehicles for the transport of ten or more persons, including the driver] fall under headings 8702 and attract 28% GST. Where as GST Rate on bus body building is 18 % as it’s a Job Work. gst rate bus vehicle body building

Fabrication of buses may involve:

1. Job work for bus chassis retained by supplier and built-up bus to the customer, and charges the customer for the value of vehicle
2. Vehicle owner provides the bus chassis and job worker works on it and provide value addition

In the above context, it is hereby clarified that in case as mentioned at Para 12.2(a)above, the supply made is that of bus, and accordingly supply would attract GST @28%. In the case as mentioned at Para 12.2(b) above, 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.

GST Rate on Bus Body Building GST rate as Job Work 18 %

Circular  No.52/26/2018-GST

Due Date for GST Return filing for bus body building activity

• GST registration holder would have to file GSTR-1 (details of outward supplies) quarterly or monthy
• Compounding taxpayers would be required to file GSTR-4 every quarter, on 18th of the month next to the quarter.
• Finally, annual GST return must be filed by all GST registered entities on/before the 31st of Decembe

When GST become Bus Body Building job work ?

Earliest of following date shall be considered as time of supply.

1. When invoice is issued
2. When invoice is not issued in 30 days from date of supply of service
3. Date of receipt of services in books of account of service recipient

Below is example for determining  date of time of supply under GST

SAC Code for Bus Body Building

GST SAC code for Bus Body Building Job Work for Transport Equipment Manufacturing is as below

SAC Code 998881 – Motor vehicle and trailer manufacturing services
SAC Code 998882 – Other transport equipment manufacturing services

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