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of <h1>Amendment Excludes Omnibus Passenger Transport from ECO Tax in West Bengal, Effective October 20, 2023, per GST Act.</h1> The notification amends a previous order to exclude companies providing passenger transport services via omnibus from the category of services where tax is payable by electronic commerce operators (ECOs). Specifically, it modifies the wording to exclude 'omnibus' from the definition of taxable motor vehicles and adds a clause specifying that passenger transport services by omnibus are exempt unless provided by a company. The definition of 'Company' is aligned with the Companies Act, 2013. This amendment is effective from October 20, 2023, as per the West Bengal Goods and Services Tax Act, 2017.
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