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<h1>India Amends Notification No. 17/2017: Omnibus Services Now Taxable for E-Commerce, Exemption for Company-Provided Services.</h1> The Government of India has amended Notification No. 17/2017-Union Territory Tax (Rate) concerning the tax on intra-State supplies paid by electronic commerce operators. Effective from October 20, 2023, the amendment specifies that the term 'omnibus' is excluded from the category of motor vehicles subject to tax by electronic commerce operators. A new clause states that services involving passenger transportation by an omnibus are taxable unless provided by a company. Additionally, the definition of 'Company' aligns with the Companies Act, 2013. These changes are based on recommendations from the GST Council.