Forward Charge on sponsorship services: body corporates excluded from broad 'any person' cover; composition taxpayers preserved. Amendment limits the scope of two entries in an existing GST notification by excluding body corporate from the phrase 'Any person' at serial 4, thereby subjecting supplies by body corporates (notably sponsorship services) to alternate treatment under the Forward Charge, and by excluding persons who opted for the composition levy from the phrase 'Any registered person' at serial 5AB, preserving composition taxpayers' special treatment.