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.
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Provisions expressly mentioned in the judgment/order text.
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.
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