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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST on vehicle bodies applies under Schedule, with circular clarification addressing bus and cab body building activities.</h1> Bodies, including cabs, manufactured for motor vehicles of headings 8701-8705 are treated as goods chargeable under Schedule 4 at the standard GST rate; the referenced circular clarifies that bus body building is subject to this classificatory approach and the corresponding tax treatment.

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