Aadhaar authentication exemption: non-citizens and classes outside specified categories excluded from mandatory Aadhaar-based provisions under GST. The notification declares that sub-section (6B) or sub-section (6C) of section 25 of the Gujarat GST Act shall not apply to persons who are not citizens of India and shall be confined to the following classes: individuals; authorised signatories of all types; managing and authorised partners; and the Karta of a Hindu undivided family, thereby excluding non-citizens and other classes from those authentication provisions.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication exemption: non-citizens and classes outside specified categories excluded from mandatory Aadhaar-based provisions under GST.
The notification declares that sub-section (6B) or sub-section (6C) of section 25 of the Gujarat GST Act shall not apply to persons who are not citizens of India and shall be confined to the following classes: individuals; authorised signatories of all types; managing and authorised partners; and the Karta of a Hindu undivided family, thereby excluding non-citizens and other classes from those authentication provisions.
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