Exclusion of supplies between specified persons limits the scope of a state GST notification, narrowing its applicability. The State Government amends Notification No. 50/2018 by inserting a proviso that the notification shall not apply to supplies of goods or services or both made between persons specified under clauses (a)-(d) of the Act's provision on specified persons, thereby excluding such intra-specified-person transactions from the earlier notification's scope.
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Provisions expressly mentioned in the judgment/order text.
Exclusion of supplies between specified persons limits the scope of a state GST notification, narrowing its applicability.
The State Government amends Notification No. 50/2018 by inserting a proviso that the notification shall not apply to supplies of goods or services or both made between persons specified under clauses (a)-(d) of the Act's provision on specified persons, thereby excluding such intra-specified-person transactions from the earlier notification's scope.
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