Omnibus passenger transport enters the GST reverse charge framework with a separate e-commerce based exclusion for companies. Transportation of passengers by omnibus is brought within the GST reverse charge framework through an amendment to the Uttarakhand notification issued under section 9(5) of the Uttarakhand Goods and Services Tax Act, 2017. The amendment excludes omnibus from the earlier motor vehicle entry, inserts a separate entry for omnibus passenger transport services supplied through an electronic commerce operator, and limits that entry where the supplier is a company. 'Company' is defined by reference to the Companies Act, 2013, and the notification operates retrospectively from 20 October 2023.