Exclusion of section 25(6B)/(6C) applicability to non citizens, government departments, local authorities, statutory bodies and PSUs. Notification under the Odisha GST Act exercises sub-section (6D) of section 25 to state that sub-section (6B) or sub-section (6C) of section 25 shall not apply to specified classes: non citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under the Act; the notification supersedes an earlier March 2020 notification except as to prior actions.