Exclusion for specified persons: notification excludes supplies between persons listed under section 51, operative retrospectively. The amendment inserts a proviso excluding the application of the earlier notification to supplies of goods or services between persons specified under the designated clauses of the statute governing specified persons, thereby carving out inter-party transactions between those listed categories from the notification's scope, effective from 31st December, 2018.
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 for specified persons: notification excludes supplies between persons listed under section 51, operative retrospectively.
The amendment inserts a proviso excluding the application of the earlier notification to supplies of goods or services between persons specified under the designated clauses of the statute governing specified persons, thereby carving out inter-party transactions between those listed categories from the notification's scope, effective from 31st December, 2018.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
