The Uttar Pradesh Authority of Advance Ruling (AAR) ruled that activity of bus body building is supply of goods and services depending on the principal supply. The applicant, Adithya Automotive Applications Pvt. Ltd. is engaged in the body building and mounting of body on the chassis of different models of Tippers, Tankers, Trucks and Trailers. The applicant receives chasis of these items from TATA Motors and other customers on the basis of returnable challan. The applicant has described the manufacturing process as under Fabrication of steel sheets, hollow steel pipes, Round Steel pipes, angles and Channels of steel according to desired / required size. Assembly/ joining of the above-mentioned fabricated pieces of iron and steel by way of welding with help of welding electrodes (copper coated wire) to give a shape of Tipper body. Mounting/fixing of the assembled structure of the Tipper body on the chassis by welding with the help of welding electrodes and also in certain places with nuts and bolts.