Notification No. 16/2023
Date: October 19, 2023
Subject: Amendment to Notification 17/2017–CT (Rate) relating to services under Section 9(5) (E-commerce operator liability).
Description:
This notification changes the phrase “omnibus or any other motor vehicle” to “or any other motor vehicle except omnibus”, reversing the earlier implication. It also inserts a new clause making passenger transport by omnibus taxable under Section 9(5), except where the supplier is a company. A new definition of “company” is also inserted. This realigns e-commerce liability rules for passenger transport.
Issued for earlier notification?
Yes — amends Notification 17/2017–CT (Rate).