Exclusion of supplies between specified persons: state notification amendment exempts such supplies from its application. Tripura inserts a proviso excluding from the earlier notification supplies of goods or services, or both, that take place between persons specified under clauses (a), (b), (c) and (d) of the statutory provision governing specified persons, thereby preventing the notification from applying to such intra-person supplies.
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.
Exclusion of supplies between specified persons: state notification amendment exempts such supplies from its application.
Tripura inserts a proviso excluding from the earlier notification supplies of goods or services, or both, that take place between persons specified under clauses (a), (b), (c) and (d) of the statutory provision governing specified persons, thereby preventing the notification from applying to such intra-person supplies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.