Bus body building definition expanded to include body construction on motor vehicle chassis under GST notification. An Explanation is inserted into Notification No. 1135 F.T. 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; the amendment is made under sub section (3) of section 11 of the West Bengal GST Act, 2017 and is deemed to have come into force on 22 November 2019.
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Provisions expressly mentioned in the judgment/order text.
Bus body building definition expanded to include body construction on motor vehicle chassis under GST notification.
An Explanation is inserted into Notification No. 1135 F.T. 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; the amendment is made under sub section (3) of section 11 of the West Bengal GST Act, 2017 and is deemed to have come into force on 22 November 2019.
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