This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting an explanation clarifying that “bus body building” includes building of body on the chassis of any vehicle falling under Chapter 87 of the Customs Tariff. The clarification resolves classification disputes and ensures uniform tax treatment.

Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).