Omnibus passenger transport services now taxed differently where supplied through an electronic commerce operator by a company. The notification amends a Goa GST rate notification by excluding omnibus from the phrase 'any other motor vehicle' and by inserting a new clause that treats services by way of transportation of passengers by an omnibus as a distinct category, except where such service supplied through an electronic commerce operator is supplied by a company. It also adds a definition stating that 'Company' has the meaning given in the Companies Act, 2013, and provides an effective commencement date.