Bus body building definition expanded to include building bodies on vehicle chassis falling under the applicable Customs Tariff classification. Amendment inserts an Explanation to the table entry for serial number 26, item (ic), clarifying that the term 'bus body building' includes building of a body on the chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975, thereby defining the term for purposes of that GST notification entry.
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Provisions expressly mentioned in the judgment/order text.
Bus body building definition expanded to include building bodies on vehicle chassis falling under the applicable Customs Tariff classification.
Amendment inserts an Explanation to the table entry for serial number 26, item (ic), clarifying that the term "bus body building" includes building of a body on the chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975, thereby defining the term for purposes of that GST notification entry.
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