Transportation of passengers by omnibus clarified: e commerce supplies by companies treated differently under Karnataka GST amendment. The amendment replaces wording to exclude omnibus from the general motor vehicle wording, inserts a separate clause treating services by way of transportation of passengers by an omnibus as taxable except where the supplier through an electronic commerce operator is a company, and adds a definition that 'Company' has the meaning assigned in the Companies Act.
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Transportation of passengers by omnibus clarified: e commerce supplies by companies treated differently under Karnataka GST amendment.
The amendment replaces wording to exclude omnibus from the general motor vehicle wording, inserts a separate clause treating services by way of transportation of passengers by an omnibus as taxable except where the supplier through an electronic commerce operator is a company, and adds a definition that "Company" has the meaning assigned in the Companies Act.
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