Exclusion of specified person to person supplies from a state GST notification narrows its applicability to designated intra person transactions. The amendment inserts a proviso excluding from the notification any supply of goods or services or both that takes place between persons specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Himachal Pradesh GST Act, 2017, thereby carving out such inter person transactions from the notification's applicability.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of specified person to person supplies from a state GST notification narrows its applicability to designated intra person transactions.
The amendment inserts a proviso excluding from the notification any supply of goods or services or both that takes place between persons specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Himachal Pradesh GST Act, 2017, thereby carving out such inter person transactions from the notification's applicability.
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