Classification of Supply — In respect of the question raised by the applicant we hold that on fabrication of bus body on the chassis to be supplied by the OEMs(Principal) on delivery challan or any other owner of the chassis on which bus body will be fabricated by collecting job work charges including inputs required for such fabrication work and in no case the ownership of the chassis will be transferred by Principal to the applicant will be taxable under SAC 998881 - “Motor vehicle and trailer manufacturing services” and under entry no. 26(ii) as “Manufacturing services on physical inputs (goods) owned by other” it is taxable @18%(9% under CGST and 9% under SGST Act). — Rohan Coach Builders, In Re… [2019] 11 TAXLOK.COM 089 (AAR-Madhya Pradesh)