E-commerce operator liability for intra State passenger transport by omnibus limited where the supplier is a company, amended. The notification amends GST rate rules to exclude omnibuses from a prior vehicle description and to impose ECO liability for transportation of passengers by omnibus except where the supplier through the ECO is a company; it also inserts a definition of 'Company' as per the Companies Act, 2013, and takes effect from the stated commencement date.