Exclusion of specified inter-person supplies: notification amended so it does not apply to supplies between listed persons. Amendment adds a proviso to Notification No. 38/1/2017-Fin(R&C)(72) providing that the notification shall not apply to the supply of goods or services or both which takes place between persons specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the Goa Goods and Services Tax Act, 2017.