TDS exemption for supplies between government departments and public sector undertakings excludes those transactions from TDS requirements. The notification inserts a proviso clarifying that the notification shall not 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 Assam Goods and Services Tax Act, 2017, thereby excluding supplies between government departments and public sector undertakings from the notified TDS requirement.