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    <description>Passenger transportation under the Section 9(5) electronic commerce operator tax-liability mechanism is reclassified by excluding omnibus services from the existing residual motor-vehicle clause. Omnibus transport is separately covered where supplied through an electronic commerce operator, except when the service supplier is a company. Company adopts the Companies Act, 2013 meaning, and the revised classification and exclusion operate from 20 October 2023.</description>
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      <description>Passenger transportation under the Section 9(5) electronic commerce operator tax-liability mechanism is reclassified by excluding omnibus services from the existing residual motor-vehicle clause. Omnibus transport is separately covered where supplied through an electronic commerce operator, except when the service supplier is a company. Company adopts the Companies Act, 2013 meaning, and the revised classification and exclusion operate from 20 October 2023.</description>
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