Passenger transportation by omnibus under GST amended to refine vehicle coverage, e-commerce treatment, and company-based exclusion. Amendment to the Andhra Pradesh GST notification revises the treatment of passenger transportation services by motor vehicles, inserts a specific entry for transportation of passengers by an omnibus, and excludes services supplied through an electronic commerce operator by a company. It also defines 'company' by reference to the Companies Act, 2013. The amendment operates from 20 October 2023 and modifies the earlier State GST notification issued under the Andhra Pradesh GST law.