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of <h1>India Amends GST Notification to Clarify 'Bus Body Building' Definition under Customs Tariff Act, Effective November 22, 2019.</h1> The Government of India, through Notification No. 26/2019, has amended Notification No. 11/2017-Central Tax (Rate) to include an explanation regarding 'bus body building.' This amendment clarifies that 'bus body building' encompasses the construction of a body on the chassis of any vehicle classified under chapter 87 of the First Schedule to the Customs Tariff Act, 1975. This change, effective from November 22, 2019, is made under the authority of the Central Goods and Services Tax Act, 2017, following the recommendations of the GST Council.
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