Definition of bus body building expanded to include body construction on eligible motor vehicle chassis, changing GST entry scope. Amendment inserts an Explanation to item (ic) in the Table against serial number 26 of SRO-GST-11 clarifying that 'bus body building' includes building of body on the chassis of any vehicle falling under the customs classification for motor vehicles. The notification is made under the government's amendment power on Council recommendations and is given a retrospective commencement date, thereby extending the entry's regulatory scope to chassis-based body-building activity under Jammu and Kashmir GST.
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Provisions expressly mentioned in the judgment/order text.
Definition of bus body building expanded to include body construction on eligible motor vehicle chassis, changing GST entry scope.
Amendment inserts an Explanation to item (ic) in the Table against serial number 26 of SRO-GST-11 clarifying that "bus body building" includes building of body on the chassis of any vehicle falling under the customs classification for motor vehicles. The notification is made under the government's amendment power on Council recommendations and is given a retrospective commencement date, thereby extending the entry's regulatory scope to chassis-based body-building activity under Jammu and Kashmir GST.
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