Exclusion for supplies between specified persons under section 51 limits application of the Delhi GST notification. The amendment inserts a proviso excluding application of the Delhi GST notification 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 Delhi Goods and Services Tax Act, 2017, and states that the notification shall come into force with effect from the 31st day of December, 2018.
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Provisions expressly mentioned in the judgment/order text.
Exclusion for supplies between specified persons under section 51 limits application of the Delhi GST notification.
The amendment inserts a proviso excluding application of the Delhi GST notification 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 Delhi Goods and Services Tax Act, 2017, and states that the notification shall come into force with effect from the 31st day of December, 2018.
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