GST rate on bus body building services to include any vehicle as per Chapter 87 of 1st Schedule of Customs Tariff Act 1975

GST rate on bus body building services to include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule of Customs Tariff Act, 1975.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 26/2019-Central Tax (Rate)

New Delhi, the 22nd November, 2019

G.S.R. 870(E).—In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 11/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017. In the said notification, in the Table, against serial number 26, in column (3), in item (ic), the following Explanation shall be inserted, namely:—
“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.”

[F. No. 354/150/2019-TRU]

PRAMOD KUMAR, Director

Note : The principal notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690(E), dated the 28th June, 2017 and was last amended by notification No. 20/2019-Central Tax (Rate), dated the 30th September, 2019 vide number G.S.R. 731(E), dated the 30th September, 2019.

ABCAUS Note:
Presently services by way of job work in relation to bus body building are taxable at the rate of 9% under Heading 9988 (Manufacturing services on physical inputs (goods) owned by others). CHAPTER 87 in the First Schedule to the Customs Tariff Act, 1975 lists out vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

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