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<h1>India Revises Integrated Tax Rates: New Clauses for Omnibus Services and Company Definition Updates.</h1> The Government of India has issued Notification No. 19/2023 to amend the Integrated Tax (Rate) under the Integrated Goods and Services Tax Act, 2017. Effective from October 20, 2023, the amendments modify Notification No. 14/2017. The changes include substituting the term 'omnibus' with 'any other motor vehicle except omnibus' in clause (i), adding a new clause (ia) regarding transportation services by omnibus, and clarifying the definition of 'Company' as per the Companies Act, 2013. These amendments follow recommendations from the Council and are intended to update the tax treatment of specific inter-State supply services.