Aadhaar authentication exemption: non-citizens and unspecified classes excluded while certain individual representatives remain subject by notification. Under powers conferred by section 25(6D) of the Tamil Nadu GST Act, the notification provides that the Aadhaar authentication requirements in sub section (6B) or sub section (60) shall not apply to persons who are not citizens of India or to classes of persons other than the following: individual; authorised signatory of all types; managing and authorised partner; and karta of a Hindu undivided family; effective from 1 April 2020.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication exemption: non-citizens and unspecified classes excluded while certain individual representatives remain subject by notification.
Under powers conferred by section 25(6D) of the Tamil Nadu GST Act, the notification provides that the Aadhaar authentication requirements in sub section (6B) or sub section (60) shall not apply to persons who are not citizens of India or to classes of persons other than the following: individual; authorised signatory of all types; managing and authorised partner; and karta of a Hindu undivided family; effective from 1 April 2020.
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