Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator - Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017 as amended. - 19/2023 - Integrated GST (IGST) Rate
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IGST amendment clarifies tax treatment of passenger transport by omnibus supplied through e-commerce operators, with a company exception. The amendment revises IGST rate notification wording to treat services of passenger transportation by an omnibus supplied through an electronic commerce operator as a distinct category, except where the supplier through the electronic commerce operator is a company, and adds a definition of 'Company' adopting the Companies Act meaning for this purpose.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST amendment clarifies tax treatment of passenger transport by omnibus supplied through e-commerce operators, with a company exception.
The amendment revises IGST rate notification wording to treat services of passenger transportation by an omnibus supplied through an electronic commerce operator as a distinct category, except where the supplier through the electronic commerce operator is a company, and adds a definition of "Company" adopting the Companies Act meaning for this purpose.
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