Transportation of passengers by omnibus: new provision treats omnibus services via e commerce differently where supplier is a company. Amendment excludes omnibuses from the original motor vehicle wording, inserts a separate provision taxing transportation of passengers by omnibus except when supplied through an electronic commerce operator by a company, and adds an Explanation defining 'Company' with reference to the Companies Act, 2013; the amendment is effective from the stated commencement date.
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Transportation of passengers by omnibus: new provision treats omnibus services via e commerce differently where supplier is a company.
Amendment excludes omnibuses from the original motor vehicle wording, inserts a separate provision taxing transportation of passengers by omnibus except when supplied through an electronic commerce operator by a company, and adds an Explanation defining "Company" with reference to the Companies Act, 2013; the amendment is effective from the stated commencement date.
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