Definition of bus body building clarified to include building on chassis of vehicles under customs tariff, amending GST notification. Amendment inserts an Explanation to the notification entry clarifying that '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 amendment is made to the notification issued under G.O.(P) No.72/2017/TAXES and is deemed effective from 22nd November, 2019.
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Provisions expressly mentioned in the judgment/order text.
Definition of bus body building clarified to include building on chassis of vehicles under customs tariff, amending GST notification.
Amendment inserts an Explanation to the notification entry clarifying that "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 amendment is made to the notification issued under G.O.(P) No.72/2017/TAXES and is deemed effective from 22nd November, 2019.
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