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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Aadhaar authentication exemption: non citizens and specified representatives excluded from mandatory GST e KYC under registration rules.</h1> Exemption from Aadhaar authentication is prescribed so that sub sections (6B) and (6C) of section 25 of the CGST Act do not apply to persons who are not citizens of India, and do not apply to any class of persons other than: Individual; authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family. The notification identifies those categories that remain subject to Aadhaar authentication.

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