Transportation of passengers by omnibus: separately classified, with an exception for supplies made through e commerce companies. Amendment revises the State Tax (Rate) notification to exclude omnibuses from the general description of motor vehicles and inserts a separate provision treating services by way of transportation of passengers by an omnibus, except where the service is supplied through an electronic commerce operator by a company; the Explanation adds that 'Company' has the meaning assigned in the Companies Act, 2013. The notification is deemed to come into force on 20 October 2023.
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Transportation of passengers by omnibus: separately classified, with an exception for supplies made through e commerce companies.
Amendment revises the State Tax (Rate) notification to exclude omnibuses from the general description of motor vehicles and inserts a separate provision treating services by way of transportation of passengers by an omnibus, except where the service is supplied through an electronic commerce operator by a company; the Explanation adds that "Company" has the meaning assigned in the Companies Act, 2013. The notification is deemed to come into force on 20 October 2023.
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