Exclusion of supplies between specified persons narrows the notification's application under GST, exempting inter designated transactions. The Government inserts a proviso specifying that nothing in the notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Act.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of supplies between specified persons narrows the notification's application under GST, exempting inter designated transactions.
The Government inserts a proviso specifying that nothing in the notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub section (1) of section 51 of the Act.
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