GST classification of passenger transport by omnibus clarified; e-commerce supplies by companies are treated differently. The amendment distinguishes omnibus services from other motor vehicles and adds a new clause treating transportation of passengers by an omnibus as a separate category when supplied through an electronic commerce operator, except where the supplier through such operator is a company; it also incorporates the Companies Act definition of 'Company' and makes the amendment effective retrospectively from a date in October 2023.
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Provisions expressly mentioned in the judgment/order text.
GST classification of passenger transport by omnibus clarified; e-commerce supplies by companies are treated differently.
The amendment distinguishes omnibus services from other motor vehicles and adds a new clause treating transportation of passengers by an omnibus as a separate category when supplied through an electronic commerce operator, except where the supplier through such operator is a company; it also incorporates the Companies Act definition of "Company" and makes the amendment effective retrospectively from a date in October 2023.
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