Changes in Transportation of Passenger through E-Commerce Operator.
Government has issued the Notification for Transportation of Passenger through E-Commerce Operator using Omni-Bus. Government has amend the Notification No 17/2017-Central tax (Rate) dated 28-06-2017 related to the case where E-Commerce Operator is liable to pay the tax on the service supplied through it which is applicable form 20-10-2023.
In the clause (i) words “any other motor vehicle except omnibus is substituted. It means service of transportation of passenger by radio taxi, Motor cab and Maxi cab, Motor Cycle or any other Motor Cycle except omni bus supplied through e-commerce Operator will liable to pay the tax.
But the Government has added one more clause that is clause (ia) for omnibus applicable from 20-10-2023. It says if service of Transportation of Passenger is provided through e-commerce operator then e-commerce is liable to pay tax but if the person is company who supplied transportation of passenger service through e-commerce operator using Omnibus then company will liable to pay the taxes effective from 20-10-2023.
Further in the explanation after Clause (C) following is inserted.
“Company” has the same meaning as assigned to it in Clause (20) of section 2 of the Comapnies Act,2013 (18 of 2013).
