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of <h1>Madhya Pradesh Amends GST Notification: Omnibus Transport Services Exempt Unless via E-Commerce Operators, Retroactive from Oct 2023.</h1> The Madhya Pradesh State Government has amended its notification from June 30, 2017, under the Madhya Pradesh Goods and Services Tax Act, 2017. The amendment modifies clause (i) to exclude 'omnibus' from the term 'omnibus or any other motor vehicle.' A new clause (ia) is added, specifying that services for passenger transportation by omnibus are exempt unless provided by a company through an electronic commerce operator. Additionally, an explanation is added to define 'Company' as per the Companies Act, 2013. This amendment is effective retroactively from October 20, 2023.
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