Supply exclusion: intergovernmental supplies excluded from specified GST notification, changing applicability and creating retrospective effect. A proviso is inserted in Notification No. 50/2018 State Tax excluding from that notification 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 Jharkhand GST Act. The amendment is 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.
Supply exclusion: intergovernmental supplies excluded from specified GST notification, changing applicability and creating retrospective effect.
A proviso is inserted in Notification No. 50/2018 State Tax excluding from that notification 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 Jharkhand GST Act. The amendment is effective from 31st December, 2018.
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