Tax treatment of omnibus passenger transport: exclusion from prior wording and separate provision for e commerce company suppliers. The amendment excludes omnibus from the prior phrasing applying to motor vehicles and inserts a distinct clause treating passenger transport by omnibus separately, except when supplied through an electronic commerce operator by a company; it also adds a definition of 'Company' adopting the Companies Act meaning, thereby refining supplier categorization and the notification's scope for state GST.
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.
Tax treatment of omnibus passenger transport: exclusion from prior wording and separate provision for e commerce company suppliers.
The amendment excludes omnibus from the prior phrasing applying to motor vehicles and inserts a distinct clause treating passenger transport by omnibus separately, except when supplied through an electronic commerce operator by a company; it also adds a definition of "Company" adopting the Companies Act meaning, thereby refining supplier categorization and the notification's scope for state GST.
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