Bus body building definition clarified to include building bodies on vehicle chassis, broadening scope of GST entry. The Government amended the Goa GST rate notification by inserting an Explanation that, for the relevant entry, the term 'bus body building' includes building of body on the chassis of any vehicle falling under chapter 87 of the Customs Tariff Schedule. The amendment is made to Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) at the Table against serial number 26, item (ic), and is declared to have effect from 22-11-2019.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bus body building definition clarified to include building bodies on vehicle chassis, broadening scope of GST entry.
The Government amended the Goa GST rate notification by inserting an Explanation that, for the relevant entry, the term "bus body building" includes building of body on the chassis of any vehicle falling under chapter 87 of the Customs Tariff Schedule. The amendment is made to Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) at the Table against serial number 26, item (ic), and is declared to have effect from 22-11-2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.