Transportation of passengers by omnibus treated separately; supplies via e-commerce by a company excluded from exemption. The notification removes omnibus from the general vehicle description by substituting 'or any other motor vehicle except omnibus,' inserts a distinct clause treating services by way of transportation of passengers by an omnibus as a separate category except when supplied through an electronic commerce operator by a company, and adds a definition of 'Company' aligned to the Companies Act, 2013.
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Provisions expressly mentioned in the judgment/order text.
Transportation of passengers by omnibus treated separately; supplies via e-commerce by a company excluded from exemption.
The notification removes omnibus from the general vehicle description by substituting "or any other motor vehicle except omnibus," inserts a distinct clause treating services by way of transportation of passengers by an omnibus as a separate category except when supplied through an electronic commerce operator by a company, and adds a definition of "Company" aligned to the Companies Act, 2013.
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