Aadhaar authentication exemption: non-citizens excluded while individuals, authorised signatories, partners and HUF karta remain subject to authentication. The Assam notification provides that sub-section (6B) or (6C) of the Assam GST Act shall not apply to persons who are not citizens of India and limits the applicability of those Aadhaar authentication provisions to the following classes only: Individual; authorised signatory of all types; Managing and authorised partner; and Karta of a Hindu undivided family, with the notification deemed effective 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.
Aadhaar authentication exemption: non-citizens excluded while individuals, authorised signatories, partners and HUF karta remain subject to authentication.
The Assam notification provides that sub-section (6B) or (6C) of the Assam GST Act shall not apply to persons who are not citizens of India and limits the applicability of those Aadhaar authentication provisions to the following classes only: Individual; authorised signatory of all types; Managing and authorised partner; and Karta of a Hindu undivided family, with the notification deemed effective from 1 April 2020.
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