https://www.taxtmi.com/notifications?id=141855 Transportation of passengers by omnibus is brought within the GST reverse charge framework through an amendment to the Uttarakhand notification issued under section 9(5) of the Uttarakhand Goods and Services Tax Act, 2017. The amendment excludes omnibus from the earlier motor vehicle entry, inserts a separate entry for omnibus passenger transport services supplied through an electronic commerce operator, and limits that entry where the supplier is a company. "Company" is defined by reference to the Companies Act, 2013, and the notification operates retrospectively from 20 October 2023. en-us Tue, 27 Feb 2024 00:00:00 +0530 Tue, 23 Jun 2026 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141855 Transportation of passengers by omnibus is brought within the GST reverse charge framework through an amendment to the Uttarakhand notification issued under section 9(5) of the Uttarakhand Goods and Services Tax Act, 2017. The amendment excludes omnibus from the earlier motor vehicle entry, inserts a separate entry for omnibus passenger transport services supplied through an electronic commerce operator, and limits that entry where the supplier is a company. "Company" is defined by reference to the Companies Act, 2013, and the notification operates retrospectively from 20 October 2023. Notifications GST - States Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141855