Notification No. 26/2019
Date: November 22, 2019
Subject: Insertion of explanation clarifying scope of bus body building services.
Description:
An explanation is inserted under S. No. 26 of Notification 11/2017 clarifying that “bus body building” includes building of body on chassis of any vehicle falling under Chapter 87. This clarification resolves classification disputes and ensures uniform GST treatment of such job work services.
Issued for earlier notification?
Yes — amends Notification No. 11/2017–Central Tax (Rate).