Definition of bus body building now covers bodies built on vehicle chassis classifiable under chapter 87, clarifying GST scope. The notification inserts an Explanation clarifying that the term 'bus body building' for the GST entry includes building of a body on the chassis of any vehicle classifiable under chapter 87 of the First Schedule to the Customs Tariff Act, 1975, thereby defining the scope of the entry for tax classification and administration.
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Definition of bus body building now covers bodies built on vehicle chassis classifiable under chapter 87, clarifying GST scope.
The notification inserts an Explanation clarifying that the term "bus body building" for the GST entry includes building of a body on the chassis of any vehicle classifiable under chapter 87 of the First Schedule to the Customs Tariff Act, 1975, thereby defining the scope of the entry for tax classification and administration.
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