Transportation of passengers by omnibus by Company through ECO not covered under Section 9(5)

Now, the CBIC vide Notification No. 16/2023-Central Tax (Rate) dated October 19, 2023 (“the Notification”) made the following changes in the Notification No. No.17/2017- Central Tax (Rate) dated June 28, 2017:

The Notification will be made effective from October 20, 2023.

Similar notifications have been passed under the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) and the Union Territory Goods and Services Tax Act, 2017 (“the UTGST Act”).

 

CGST (Rate) Notification - https://taxinformation.cbic.gov.in/view-pdf/1009897/ENG/Notifications

UTGST (Rate) Notification - https://taxinformation.cbic.gov.in/view-pdf/1009915/ENG/Notifications

IGST (Rate) Notification - https://taxinformation.cbic.gov.in/view-pdf/1009906/ENG/Notifications