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).