Exclusion for supplies between specified persons under section 51; amended notification removes such inter-party transactions from coverage. The amendment to Notification No. 38/2018-State Tax inserts a proviso excluding from that notification any supply of goods or services or both where the supply occurs between one person and another person specified under clauses (a)-(d) of sub section (1) of section 51 of the Arunachal Pradesh Goods and Services Tax Act, 2017.