In exercise of the powers conferred by subsection (5) of section 9 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department, NotificationNo.17/2017- State Tax (Rate), dated the 29th June, 2017, published in theBihar Gazette, Extraordinary, vide number 560, dated the 29thJune, 2017, namely:-

In the said notification,

(i.) in clause (i), for the words "omnibus or any other motor vehicle", the words "or any other motor vehicle except omnibus"shall be substituted;

(ii.) after clause (i), the following clause shall be inserted, namely:-

"(ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company.";

(iii.) in the Explanation, after item (c), the following item shall be inserted, namely, -

"(d) "Company" has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2013).".

2. This notification shall come into force with effect from the 20th day of October, 2023.

By the order of Governor of Bihar,

Dr. Pratima.

Commissioner State Tax-cum-Secretary.