Transportation by omnibus services now separately classified and taxable, except when supplied via e commerce by a company. Amendment narrows the catch-all description by substituting wording to exclude omnibus, inserts a new clause treating transportation of passengers by an omnibus separately, provides an exception when such services are supplied through an electronic commerce operator by a company, and adds an Explanation defining 'Company' as per the Companies Act, 2013; effective from the twentieth day of October, 2023.
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.
Transportation by omnibus services now separately classified and taxable, except when supplied via e commerce by a company.
Amendment narrows the catch-all description by substituting wording to exclude omnibus, inserts a new clause treating transportation of passengers by an omnibus separately, provides an exception when such services are supplied through an electronic commerce operator by a company, and adds an Explanation defining "Company" as per the Companies Act, 2013; effective from the twentieth day of October, 2023.
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