Definition of bus body building expanded to include bodies built on chapter 87 vehicle chassis, altering GST classification scope. Amendment to Notification No. 11/2017 inserts an Explanation to item (ic) at serial 26: for this entry, '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. The change is made under sub-section (3) of Section 11 of the Himachal Pradesh GST Act, 2017 and comes into force with effect from 22nd 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, altering GST classification scope.
Amendment to Notification No. 11/2017 inserts an Explanation to item (ic) at serial 26: for this entry, "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. The change is made under sub-section (3) of Section 11 of the Himachal Pradesh GST Act, 2017 and comes into force with effect from 22nd November, 2019.
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