Amend Notification No 17/2017- Central Tax (Rate)

Last updated: 25 October 2023

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This notification amends Central Tax (Rate) Notification No. 17/2017 concerning the transportation of passengers by omnibus. Key changes include clarifying that services by way of transportation of passengers by an omnibus are now covered, except where the supplier is a company using an electronic commerce operator. The definition of 'Company' is also updated to align with the Companies Act, 2013. These amendments are effective from 20th October 2023.

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 16/2023-Central Tax (Rate)
New Delhi, 19th October, 2023

G.S.R......(E).- In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.17/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 696(E) dated the 28th June, 2017, namely:-

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(18 of 2013).”.

2. This notification shall come into force with effect from the 20th day of October, 2023.

[F.No. CBIC-190354/195/2023-TO (TRU-II)-CBEC]
(Rajeev Ranjan)
Under Secretary to the Government of India

FAQ :

The notification amends previous rules regarding the taxation of passenger transportation services, specifically those involving omnibuses.

Services by way of transportation of passengers by an omnibus are now included, with an exception for companies supplying these services via an electronic commerce operator.

These amendments are effective from 20th October 2023.

The term 'Company' is defined as per clause (20) of section 2 of the Companies Act, 2013.

Notification No : 16/2023
Source : https://taxinformation.cbic.gov.in/view-pdf/1009897/ENG/Notifications

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