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<h1>Arunachal Pradesh Amends GST Notification: New Proviso Exempts Certain Supplies u/s 51(1) Effective December 31, 2018.</h1> The Government of Arunachal Pradesh has issued an amendment to Notification No. 38/2018-State Tax, originally dated September 13, 2018. This amendment, effective December 31, 2018, introduces a new proviso stating that the notification does not apply to the supply of goods or services between persons specified under certain clauses of section 51(1) of the Arunachal Pradesh Goods and Services Tax Act, 2017. This change follows recommendations from the Council and is documented in Notification No. 56/2018-State Tax.