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of <h1>India Amends Intra-State Tax on E-Commerce Operators: Omnibus Passenger Services Exempt, New Definition for 'Company.</h1> The Government of India has issued Notification No. 16/2023-Central Tax (Rate), amending Notification No. 17/2017-Central Tax (Rate) concerning the tax on intra-State supplies paid by electronic commerce operators. Effective from October 20, 2023, the amendments include replacing the term 'omnibus or any other motor vehicle' with 'or any other motor vehicle except omnibus' and adding a clause that exempts services by way of transportation of passengers by an omnibus, unless provided by a company. Additionally, the term 'Company' is defined as per the Companies Act, 2013.
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