Transportation of passengers by omnibus now separately classified under GST, with an e commerce operator company carve out. The notification amends the State GST rate schedule to exclude omnibus from the phrase 'any other motor vehicle,' inserts a new clause classifying services of passenger transportation by an omnibus separately, and exempts such omnibus services when supplied through an e commerce operator that is a company; it also defines 'Company' by reference to the Companies Act, 2013, with effect from 20 October 2023.
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Transportation of passengers by omnibus now separately classified under GST, with an e commerce operator company carve out.
The notification amends the State GST rate schedule to exclude omnibus from the phrase "any other motor vehicle," inserts a new clause classifying services of passenger transportation by an omnibus separately, and exempts such omnibus services when supplied through an e commerce operator that is a company; it also defines "Company" by reference to the Companies Act, 2013, with effect from 20 October 2023.
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