Tax Deduction at Source exemption for intra-governmental supplies, relieving transfers between government departments and PSUs from TDS obligations. The Kerala SGST notification adds a proviso excluding from its operation supplies of goods or services between persons specified under clauses (a)-(d) of sub section (1) of section 51 of the Kerala State GST Act, 2017, thereby exempting supplies made by Government Departments and Public Sector Undertakings to other Government Departments and vice versa from Tax Deducted at Source obligations under the State GST framework.