Supply between public sector undertakings excluded from a State GST notification, removing intra PSU transactions from its scope. An amendment inserted a proviso excluding the supply of goods or services from one public sector undertaking to another, whether or not distinct persons, from the scope of the earlier State GST notification; this exclusion is effective from the stated date and limits the territorial application of the prior notification to carve out intra PSU transactions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply between public sector undertakings excluded from a State GST notification, removing intra PSU transactions from its scope.
An amendment inserted a proviso excluding the supply of goods or services from one public sector undertaking to another, whether or not distinct persons, from the scope of the earlier State GST notification; this exclusion is effective from the stated date and limits the territorial application of the prior notification to carve out intra PSU transactions.
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