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of <h1>Maharashtra Amends GST Act: Omnibus Passenger Services Exempt Unless Through E-Commerce Operators, Defines 'Company' Per Companies Act.</h1> The Government of Maharashtra has amended Notification No. 17/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017. Effective from October 20, 2023, the changes include substituting 'omnibus or any other motor vehicle' with 'or any other motor vehicle except omnibus' in clause (i). A new clause (ia) has been added, specifying that services for passenger transportation by omnibus are exempt unless provided by a company through an electronic commerce operator. Additionally, the term 'Company' is defined as per the Companies Act, 2013.
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