Definition of bus body building expanded to include bodies built on Chapter 87 vehicle chassis, affecting GST rate treatment. Amendment adds an Explanation that bus body building includes building of body on chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975, by inserting that Explanation into item (ic) against Serial Number 26 of the earlier Puducherry GST rate notification; issued under sub section (3) of section 11 of the Puducherry GST Act and deemed effective from 22 November 2019.
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Provisions expressly mentioned in the judgment/order text.
Definition of bus body building expanded to include bodies built on Chapter 87 vehicle chassis, affecting GST rate treatment.
Amendment adds an Explanation that bus body building includes building of body on chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975, by inserting that Explanation into item (ic) against Serial Number 26 of the earlier Puducherry GST rate notification; issued under sub section (3) of section 11 of the Puducherry GST Act and deemed effective from 22 November 2019.
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