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        Case ID :
        GST - States

        Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-State (Rate) dt. 28.06.2017 - 26/2019—State Tax (Rate) - Maharashtra SGST

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        Bus body building definition expanded to include building on specified vehicle chassis for GST rate coverage. Insertion clarifies that for the relevant tariff entry the term 'bus body building' includes building a body on the chassis of any vehicle described in the First Schedule to the Customs Tariff Act, 1975, thereby bringing bodies built on such vehicle chassis within the scope of the entry in Notification No.11/2017-State Tax (Rate).
                          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 expanded to include building on specified vehicle chassis for GST rate coverage.

                                Insertion clarifies that for the relevant tariff entry the term "bus body building" includes building a body on the chassis of any vehicle described in the First Schedule to the Customs Tariff Act, 1975, thereby bringing bodies built on such vehicle chassis within the scope of the entry in Notification No.11/2017-State Tax (Rate).


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