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of <h1>India Clarifies 'Bus Body Building' Definition in GST Amendment, Effective 22nd November 2019, for Tax Purposes.</h1> The Government of India issued Notification No. 26/2019 to amend Notification No. 11/2017-Union Territory Tax (Rate) dated 28th June 2017. This amendment, effective from 22nd November 2019, clarifies the term 'bus body building' within the context of the Union Territory Goods and Services Tax Act, 2017. It specifies that 'bus body building' includes constructing a body on the chassis of any vehicle classified under chapter 87 of the First Schedule to the Customs Tariff Act, 1975. This clarification aims to provide a better understanding of the tax implications for bus body building activities.
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