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of <h1>Mizoram Amends GST Notification: Omnibus Excluded from Motor Vehicles, Passenger Transport Services Exemption Clarified.</h1> The Government of Mizoram has issued an amendment to Notification No. 17/2017-State Tax (Rate) under the Mizoram Goods and Services Tax Act, 2017. Effective from October 20, 2023, the amendment modifies the wording in clause (i) to exclude 'omnibus' from the category of motor vehicles. Additionally, a new clause (ia) specifies that services involving passenger transportation by an omnibus are exempt unless provided by a company through an electronic commerce operator. The definition of 'Company' is clarified as per the Companies Act, 2013.
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