Notification No. 25/2019
Date: November 22, 2019
Subject: Clarification on scope of “bus body building” under job work services.
Description:
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).