Insertion of explanation regarding Bus Body Building in Notification No. 11-2017-State Tax (Rate) dt. 30-06-2017 - 26/2019-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 22nd November, 2019 Notification No. 26/2019-State Tax (Rate) No.(GHN-113)GST-2019/S.11(3)(3)-TH:- In exercise of the powers conferred by sub-section (3) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, 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 Government Notification, Finance Department No.(GHN-32)GST2017/S.9(1)(2)-TH dated the 30th June, 2017, Notification No.11/2017-State Tax (Rate). 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. By order and in the name of Governor of Gujarat, C J Mecwan Joint Secretary to Government.