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of <h1>Goa Amends GST Notification to Exempt Omnibus Passenger Services, Defines 'Company' Under Companies Act 2013.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(17/2017-Rate) under the Goa Goods and Services Tax Act, 2017. The amendment changes the wording in clause (i) to exclude 'omnibus' from the category of motor vehicles. A new clause (ia) is added, specifying that passenger transportation services 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. These amendments take effect from October 20, 2023.
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