Omnibus passenger transport via e-commerce receives distinct GST treatment, with an exception where the supplier is a company. The notification amends the State Tax (Rate) provision to exclude omnibus from the phrase 'omnibus or any other motor vehicle' and inserts a new clause treating transportation of passengers by an omnibus supplied through an electronic commerce operator as a distinct category, except where the supplier through such operator is a company; it also defines 'Company' by reference to clause (20) of section 2 of the Companies Act, 2013.
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Provisions expressly mentioned in the judgment/order text.
Omnibus passenger transport via e-commerce receives distinct GST treatment, with an exception where the supplier is a company.
The notification amends the State Tax (Rate) provision to exclude omnibus from the phrase "omnibus or any other motor vehicle" and inserts a new clause treating transportation of passengers by an omnibus supplied through an electronic commerce operator as a distinct category, except where the supplier through such operator is a company; it also defines "Company" by reference to clause (20) of section 2 of the Companies Act, 2013.
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