Seeks to amend Notification No 1141-F.T. dated 28.06.2017 to provide for exclusion of companies supplying passenger transport services by an omnibus from the category of services, the tax on which is required to be paid by the ECOs. - 2154-F.T. - West Bengal SGST
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Electronic commerce operator tax liability narrowed: omnibus passenger services excluded except when supplied by a company through an ECO. Amendment narrows ECO tax scope by excluding services transporting passengers by omnibus from ECO-taxable services, except where the supplier through an electronic commerce operator is a company; and adds that 'Company' bears the meaning in clause (20) of section 2 of the Companies Act, 2013.
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Electronic commerce operator tax liability narrowed: omnibus passenger services excluded except when supplied by a company through an ECO.
Amendment narrows ECO tax scope by excluding services transporting passengers by omnibus from ECO-taxable services, except where the supplier through an electronic commerce operator is a company; and adds that "Company" bears the meaning in clause (20) of section 2 of the Companies Act, 2013.
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