Scope of term ‘bus body building’ broadened for 'job-work services'
CBIC issues notification on scope of term ‘Bus body building’ for "Services by way of job work" in relation thereto; Prescribes that, “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”; Accordingly, amends Notification No.11/2017 by inserting an Explanation in the Table, against serial number 26, in column (3), item (ic): CBIC Notification...