The Central Board of Indirect Taxes and Customs (CBIC) on October 19, 2023, issued an amendment to Notification No. 14/2017-Integrated Tax (Rate), dated June 28, 2017, which states “To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator”
The following has been amended namely: -
• In clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other motor vehicle except omnibus” shall be substituted.
• After clause (i), the following clause shall be inserted, namely: -
“(ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company.”
• In the Explanation to the notification, after item (c), the following item shall be inserted namely: -
“(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013 (18 of 2023).”.
This notification shall come into force with effect from October 20, 2023
[Notification No. 19/2023-IntegratedTax (Rate)]
