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of <h1>Uttarakhand GST Act Amendment: 'Omnibus' Excluded from Motor Vehicles, New Clause for Passenger Transport via E-commerce Operators.</h1> The Government of Uttarakhand has amended Notification No. 531/2017 dated June 29, 2017, under the Uttarakhand Goods and Services Tax Act, 2017. The amendment modifies the language regarding motor vehicles, specifying that the term 'omnibus' is excluded from the category of motor vehicles. Additionally, a new clause has been added to address the transportation of passengers by omnibus, except when the service provider is a company through an electronic commerce operator. The term 'Company' is defined as per the Companies Act, 2013. This amendment is effective from October 20, 2023.
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