GST treatment for passenger transportation by omnibus narrowed; exemption excludes supplies made through e commerce operators that are companies. The notification amends the transport exemption by excluding omnibus from a general motor vehicle phrase, inserts a specific provision covering passenger transportation by omnibus except when supplied through an electronic commerce operator that is a company, and adds a definition adopting the Companies Act meaning of 'Company.'
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Provisions expressly mentioned in the judgment/order text.
GST treatment for passenger transportation by omnibus narrowed; exemption excludes supplies made through e commerce operators that are companies.
The notification amends the transport exemption by excluding omnibus from a general motor vehicle phrase, inserts a specific provision covering passenger transportation by omnibus except when supplied through an electronic commerce operator that is a company, and adds a definition adopting the Companies Act meaning of "Company."
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