Important Keyword: IGST Notification 25/2019, bus body building GST India, vehicle body building IGST, Notification 8/2017 IGST amendment, GST transport services,
Words: 895 Read time: 5 minutes.
Table of Contents
[F. No.354/150/2019 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 22nd November, 2019
Notification No. 25/2019 - Integrated Tax (Rate): Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017.
GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R......(E).- In exercise of the powers conferred by sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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. 8/2017- Integrated 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. 683(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.”
(Pramod Kumar)
Director,
Government of India
Note: -The principal notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and was last amended by notification No. 19/2019- Integrated Tax (Rate), dated the 30th September, 2019 vide number G.S.R. 730(E), dated the 30th September, 2019.
📚 Frequently Asked Questions (FAQs): Notification No. 25/2019 - Integrated Tax (Rate)
Q1: What is Notification No. 25/2019 – Integrated Tax (Rate)?
Answer:
It inserts an Explanation in Notification No. 8/2017 – Integrated Tax (Rate) clarifying the scope of bus body building services under IGST notfctn-25-2019-igst-rate-engli….
Q2: From which date is this clarification applicable?
Answer:
The notification is applicable from 22 November 2019.
Q3: Which notification is amended by this notification?
Answer:
Notification No. 8/2017 – Integrated Tax (Rate) dated 28.06.2017.
Q4: What exactly is clarified under this notification?
Answer:
That bus body building includes building of body on chassis of any vehicle under Chapter 87 of the Customs Tariff Act.
Q5: Does this apply only to buses?
Answer:
No ❌.
It applies to any vehicle chassis covered under Chapter 87 (including trucks and other motor vehicles).
Q6: Why is Chapter 87 important here?
Answer:
Chapter 87 legally defines motor vehicles, ensuring uniform classification for GST purposes.
Q7: Can you explain with a real-life example?
Answer:
📌 Example:
A fabricator builds a passenger body on a truck chassis.
👉 After this notification, this activity qualifies as bus body building for IGST purposes.
Q8: Does this change the GST rate?
Answer:
No ❌.
It does not change the rate, only clarifies the scope of the entry.
Q9: Does this reduce GST disputes?
Answer:
Yes ✅.
Clear explanation reduces classification disputes and litigation.
Q10: Is this clarification based on GST Council recommendation?
Answer:
Yes ✅.
The notification explicitly states it is issued on Council recommendations.
Q11: Does this apply to inter-State supplies only?
Answer:
Yes.
This notification applies to IGST (inter-State transactions).
Q12: How should businesses reflect this in GST returns?
Answer:
By:
Correctly classifying service
Applying applicable IGST rate
Reporting in GSTR-1 and GSTR-3B
👉 File accurately with Finodha GST Return Filing
🔗 https://finodha.in/gst-return-filing/
Q13: Does this affect GST registration?
Answer:
Indirectly.
Businesses engaged in body building must ensure proper GST registration.
👉 Get help from Finodha GST Registration
🔗 https://finodha.in/online-gst-registration/
Q14: Can this clarification be used for past disputes?
Answer:
Yes, it can be relied upon as clarificatory in nature, subject to legal interpretation.
Q15: Who should carefully review Notification No. 25/2019 – Integrated Tax (Rate)?
Answer:
Bus body builders
Vehicle body fabricators
Transport & logistics companies
GST professionals
👉 Need expert guidance? Consult a Finodha GST Expert today!
🔗 https://finodha.in/gst-compliance/
Conclusion🚀:
Notification No. 25/2019 – Integrated Tax (Rate) brings long-awaited clarity to the bus body building industry, ensuring consistent GST treatment across vehicle types.
Download PDF: Notification No. 25/2019 - Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
