Central Tax Notifications (Rate)

CGST Notification rate 26/2019

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 28thJune, 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.”