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of <h1>Meghalaya Amends GST Act: Omnibus Passenger Services Exempt, Except Through E-Commerce Operators, Effective October 2023.</h1> The Government of Meghalaya has amended Notification No. ERTS(T) 65/2017/17, originally dated June 29, 2017, under the Meghalaya Goods and Services Tax Act, 2017. Effective October 20, 2023, the amendment changes the wording in clause (i) to exclude 'omnibus' from the category of motor vehicles. A new clause (ia) specifies that services for passenger transportation 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.
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