Bus body building definition expanded under Assam GST to include body construction on chassis of Chapter 87 vehicles. Assam GST rate notification is amended to clarify the scope of bus body building for the relevant entry. The term includes building of a body on a chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975. The amendment is issued under section 11(3) of the Assam Goods and Services Tax Act, 2017 and operates from 22 November 2019.
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Provisions expressly mentioned in the judgment/order text.
Bus body building definition expanded under Assam GST to include body construction on chassis of Chapter 87 vehicles.
Assam GST rate notification is amended to clarify the scope of bus body building for the relevant entry. The term includes building of a body on a chassis of any vehicle falling under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975. The amendment is issued under section 11(3) of the Assam Goods and Services Tax Act, 2017 and operates from 22 November 2019.
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