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    <title>Amendments to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-20)/2017</title>
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    <description>Electronic commerce operators&#039; liability to pay tax on specified passenger transportation services is revised so that the existing category for transportation by any other motor vehicle expressly excludes an omnibus. Passenger transportation by omnibus supplied through an electronic commerce operator is separately covered, except where the service supplier is a company. Company takes its meaning from the Companies Act, 2013. The revised tax-liability treatment is deemed effective from 20 October 2023.</description>
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      <description>Electronic commerce operators&#039; liability to pay tax on specified passenger transportation services is revised so that the existing category for transportation by any other motor vehicle expressly excludes an omnibus. Passenger transportation by omnibus supplied through an electronic commerce operator is separately covered, except where the service supplier is a company. Company takes its meaning from the Companies Act, 2013. The revised tax-liability treatment is deemed effective from 20 October 2023.</description>
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