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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 substituted - Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.</title>
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    <description>Clause (i) is amended to exclude omnibus services and a new clause (ia) makes the electronic commerce operator (ECO) liable to pay tax on transportation of passengers by an omnibus supplied through the ECO, except where the supplier through the ECO is a Company; &quot;Company&quot; is defined by reference to clause (20) of section 2 of the Companies Act, 2013.</description>
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      <description>Clause (i) is amended to exclude omnibus services and a new clause (ia) makes the electronic commerce operator (ECO) liable to pay tax on transportation of passengers by an omnibus supplied through the ECO, except where the supplier through the ECO is a Company; &quot;Company&quot; is defined by reference to clause (20) of section 2 of the Companies Act, 2013.</description>
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