Bus body building definition expanded to include body construction on chapter 87 chassis, clarifying GST scope and treatment. Amendment inserts an explanation that the term 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, thereby clarifying the entry's scope for taxation under the notification and reflecting retrospective commencement as specified.
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Bus body building definition expanded to include body construction on chapter 87 chassis, clarifying GST scope and treatment.
Amendment inserts an explanation that the term 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, thereby clarifying the entry's scope for taxation under the notification and reflecting retrospective commencement as specified.
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