The Government of Rajasthan on October 20, 2023, amended an older notification No. F.12(56) FD/tax/2017-Pt-I-55, dated June 29, 2017, related to Electronic Commerce Operator.
The following has been stated: -
•In the said notification,
(i.) in clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other motor vehicle except omnibus “shall be substituted.
(ii.) 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.”.
(iii.) in the Explanation, 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.
This notification shall come into force with effect from October 20, 2023.
The detailed notification is given in the document attached below.
[Notification No. F.12 (II) FD/tax/2023-Pt-J- 56]
