Amendment in Notification No. F A 3-43/2017/1/V(55) dated the -30th June, 2017 - F A 3-43/2017/1/V(52) - Madhya Pradesh SGST

Transportation of passengers by omnibus: GST scope narrowed and exception for supplies via e commerce operators who are companies.

Amendment reframes the prior phrase to exclude omnibus from 'any other motor vehicle,' inserts a new clause treating services by way of transportation of passengers by an omnibus as a distinct category except where supplied through an electronic commerce operator by a Company, and adds a definition that 'Company' has the meaning assigned in the Companies Act, 2013. The amendment is deemed effective from an earlier operative date.