Tamil Nadu AAR rules on GST rate for bodybuilding activity on motor vehicles The Tamil Nadu Authority for Advance Ruling (AAR) has clarified the GST treatment for bodybuilding activity on motor vehicles. M/s Kailash Vahn Private Limited ORDER No. 19/ARA/2024, Dated 23-Sep-2024

Key takeaways: Bodybuilding is a job work activity: The AAR confirmed that bodybuilding can be considered a job work activity and classified as a supply of services.

Applicable GST rate: The applicable GST rate is 18% (9% CGST + 9% SGST) under either Sr. No. 26 (ic) or 26 (iv) of Notification No. 11/2017-CT(Rate) dated 28.06.2017.

SAC Code: The relevant Service Accounting Code (SAC) is 998881 - "Motor vehicle and trailer manufacturing services."

This ruling provides clarity for businesses involved in bodybuilding activities on motor vehicles in Tamil Nadu. #GST #India #TamilNadu #AAR