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of <h1>Bihar Amends GST Notification to Define 'Bus Body Building' u/s 11(3) of State Tax Act 2017.</h1> Notification No. 26/2019-State Tax (Rate), dated 22nd November 2019, issued by the Commercial Tax Department of Bihar, amends Notification No. 11/2017-State Tax (Rate) from 29th June 2017. Exercising powers under section 11(3) of the Bihar Goods and Services Tax Act, 2017, the Governor of Bihar, following the Council's recommendations, introduces an explanation in the notification. Specifically, for serial number 26, item (ic), the term 'bus body building' is defined to include the building of a body on the chassis of any vehicle under chapter 87 of the Customs Tariff Act, 1975.
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