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<h1>Uttar Pradesh GST Act Amended: Omnibus Passenger Transport Services Exempt Unless Via E-commerce Company, Effective Oct 20, 2023.</h1> The Governor of Uttar Pradesh, exercising powers under the Uttar Pradesh Goods and Services Tax Act, 2017, has amended a prior notification dated June 30, 2017. The amendments include substituting the phrase 'omnibus or any other motor vehicle' with 'or any other motor vehicle except omnibus.' Additionally, a new clause specifies that services for passenger transportation by an omnibus are exempt unless provided through an electronic commerce operator that is a company. The term 'Company' is defined as per the Companies Act, 2013. These changes are effective from October 20, 2023.