[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 19/2023-Integrated Tax (Rate)
New Delhi, 19th October, 2023

G.S.R......(E).-In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council,
hereby makes the following amendments further to amend the notification of the Government of India, in the
Ministry of Finance (Department of Revenue), No.14/2017-Integrated Tax (Rate), dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 689(E) dated
the 28th June, 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 to the notification, 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 2023).”.

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

[F.No. CBIC-190354/195/2023-TO (TRU-II)-CBEC]
(Rajeev Ranjan)
Under Secretary to the Government of India

Note:-The principal notification No. 14/2017 –Integrated Tax (Rate), dated the 28th June, 2017, vide number
G.S.R. 689(E), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) and was last amended by   vide number G.S.R. 814(E).