Notification No. 19/2023
Date: October 19, 2023
Subject: Amendment to Notification No. 14/2017–Integrated Tax (Rate) relating to passenger transport services.
Description:
This notification amends Notification No. 14/2017–Integrated Tax (Rate) by modifying the scope of passenger transportation services by omnibus and introducing a new clause covering such services when supplied through electronic commerce operators. It also inserts a definition of “company” for clarity. The amendment rationalises tax liability for passenger transport services.
Issued for earlier notification?
Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
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