Notification of the provisions of sub-section (6B) or sub-section (6C) of the said act shall not apply to a person who is not a citizen of India or to a class of persons - G.O.Ms.No.144 - Andhra Pradesh SGST
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Non citizen exclusion limits applicability of specified registration provisions, retaining applicability for listed Indian individual and representative roles. The Government, under sub section (6D) of section 25 of the Andhra Pradesh GST Act, notifies that sub section (6B) or sub section (6C) shall not apply to a person who is not a citizen of India or to a class of persons, except the following classes: Individual; authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family, with effect from 1 April 2020.
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.
Non citizen exclusion limits applicability of specified registration provisions, retaining applicability for listed Indian individual and representative roles.
The Government, under sub section (6D) of section 25 of the Andhra Pradesh GST Act, notifies that sub section (6B) or sub section (6C) shall not apply to a person who is not a citizen of India or to a class of persons, except the following classes: Individual; authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family, with effect from 1 April 2020.
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