The Central board of indirect taxes and customs vide notification dated 22nd November 2019, has amended its earlier notification dated 28th June 2017, to insert the following explanation. The explanation expands ambit of the term ‘bus body building’ used in the earlier notification to include building body on chassis of any vehicle.
Explanation- ‘For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.’
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