Passenger transportation under GST rate rules is amended to separate omnibus services and add an e-commerce company exception. Passenger transportation under the State GST rate notification is amended to revise the exclusion for omnibus services and to insert a specific carve-out for services by way of transportation of passengers by an omnibus supplied through an electronic commerce operator where the supplier is not a company. The existing clause is altered so that the reference to 'omnibus or any other motor vehicle' is substituted by 'or any other motor vehicle except omnibus,' thereby separating omnibus passenger transport from the general motor vehicle category. A new clause is added to expressly cover omnibus passenger transportation, subject to the company-related exception.
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Provisions expressly mentioned in the judgment/order text.
Passenger transportation under GST rate rules is amended to separate omnibus services and add an e-commerce company exception.
Passenger transportation under the State GST rate notification is amended to revise the exclusion for omnibus services and to insert a specific carve-out for services by way of transportation of passengers by an omnibus supplied through an electronic commerce operator where the supplier is not a company. The existing clause is altered so that the reference to "omnibus or any other motor vehicle" is substituted by "or any other motor vehicle except omnibus," thereby separating omnibus passenger transport from the general motor vehicle category. A new clause is added to expressly cover omnibus passenger transportation, subject to the company-related exception.
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