Bus body building clarification broadens GST exemption scope to include bodies built on Chapter 87 vehicle chassis. The amendment inserts an explanation in the relevant exemption entry to clarify that bus body building includes building of body on chassis of any vehicle falling under Chapter 87 of the Customs Tariff Act, 1975. It operates within the existing Uttarakhand GST notification and expands the meaning of the specified entry for GST purposes.
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Bus body building clarification broadens GST exemption scope to include bodies built on Chapter 87 vehicle chassis.
The amendment inserts an explanation in the relevant exemption entry to clarify that bus body building includes building of body on chassis of any vehicle falling under Chapter 87 of the Customs Tariff Act, 1975. It operates within the existing Uttarakhand GST notification and expands the meaning of the specified entry for GST purposes.
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