Passenger transportation by omnibus now treated separately; exemption does not apply when supplied via e commerce operator that is a company. Notification amends the State GST rate schedule by excluding omnibus from the general motor vehicle clause, inserting a separate provision that treats passenger transportation by omnibus differently except when supplied through an electronic commerce operator by a company, and by adding a definition of 'Company' drawn from the Companies Act, 2013; the amendment is effective from the earlier specified date in the notification.
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Passenger transportation by omnibus now treated separately; exemption does not apply when supplied via e commerce operator that is a company.
Notification amends the State GST rate schedule by excluding omnibus from the general motor vehicle clause, inserting a separate provision that treats passenger transportation by omnibus differently except when supplied through an electronic commerce operator by a company, and by adding a definition of "Company" drawn from the Companies Act, 2013; the amendment is effective from the earlier specified date in the notification.
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