Passenger transportation services by omnibus distinguished under GST, with a company-ecommerce exception defining tax treatment. Amendment removes omnibuses from the general motor vehicle clause by substituting language to read 'or any other motor vehicle except omnibus' and inserts a new clause (ia) treating 'services by way of transportation of passengers by an omnibus' as a distinct category, except where the service is supplied through an electronic commerce operator that is a company. The Explanation is expanded to define 'Company' by reference to the Companies Act, 2013. The amendment takes effect from the twentieth day of October, 2023 and amends Notification No.17/2017-State Tax (Rate).
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Passenger transportation services by omnibus distinguished under GST, with a company-ecommerce exception defining tax treatment.
Amendment removes omnibuses from the general motor vehicle clause by substituting language to read "or any other motor vehicle except omnibus" and inserts a new clause (ia) treating "services by way of transportation of passengers by an omnibus" as a distinct category, except where the service is supplied through an electronic commerce operator that is a company. The Explanation is expanded to define "Company" by reference to the Companies Act, 2013. The amendment takes effect from the twentieth day of October, 2023 and amends Notification No.17/2017-State Tax (Rate).
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