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    <title>Seeks to amend Notification No 17/2017- State Tax (Rate) dated 29.06.2017</title>
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    <description>Passenger transportation services under the Assam State GST rate notification are amended by substituting the reference to motor vehicles so that the exemption or concessional treatment applies to other motor vehicle except omnibus. A new entry covers services by way of transportation of passengers by an omnibus, excluding such services supplied through an electronic commerce operator by a company. The Explanation is expanded to define &quot;company&quot; by reference to the Companies Act, 2013.</description>
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      <description>Passenger transportation services under the Assam State GST rate notification are amended by substituting the reference to motor vehicles so that the exemption or concessional treatment applies to other motor vehicle except omnibus. A new entry covers services by way of transportation of passengers by an omnibus, excluding such services supplied through an electronic commerce operator by a company. The Explanation is expanded to define &quot;company&quot; by reference to the Companies Act, 2013.</description>
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