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    <title>Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO) - entries inserted - Notification No 17/2017- Central Tax (Rate) dated 28.06.2017 as amended.</title>
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    <description>The notification amends GST rate rules to exclude omnibuses from a prior vehicle description and to impose ECO liability for transportation of passengers by omnibus except where the supplier through the ECO is a company; it also inserts a definition of &quot;Company&quot; as per the Companies Act, 2013, and takes effect from the stated commencement date.</description>
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