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).