Passenger transportation by omnibus taxed unless supplied through an e commerce operator by a company, per state GST amendment. The notification amends the state GST notification to exclude omnibus from the prior motor vehicle phrase, inserts a new clause treating transportation of passengers by omnibus as a separate taxable category except where supplied through an electronic commerce operator by a company, and adds an Explanation defining 'Company' by reference to the Companies Act, 2013; the amendment is given retrospective effect from the stated commencement date.
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Passenger transportation by omnibus taxed unless supplied through an e commerce operator by a company, per state GST amendment.
The notification amends the state GST notification to exclude omnibus from the prior motor vehicle phrase, inserts a new clause treating transportation of passengers by omnibus as a separate taxable category except where supplied through an electronic commerce operator by a company, and adds an Explanation defining "Company" by reference to the Companies Act, 2013; the amendment is given retrospective effect from the stated commencement date.
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