This edition of the weekly digest highlights:

• AAR Gujarat - Body building of vehicles on chassis owned by customer/recipient is supply of service and taxable at the rate of 18%
• AAR-Maharashtra - Incentives received for completion of targets are not trade discounts
• AAR – Andhra Pradesh- Transaction of transfer of business by merger of two GST registrations/ distinct persons constitutes as 'supply of goods' under the GST law

We hope you find it useful and an interesting read.