Registration applicability clarified: specified public bodies and non-citizens now excluded from certain GST registration provisions. Notification under sub-section (6D) of section 25 supersedes an earlier state notification and provides that sub-section (6B) or sub-section (6C) of section 25 shall not apply to persons who are not citizens of India; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying for registration under the Act's special registration provision.
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.
Registration applicability clarified: specified public bodies and non-citizens now excluded from certain GST registration provisions.
Notification under sub-section (6D) of section 25 supersedes an earlier state notification and provides that sub-section (6B) or sub-section (6C) of section 25 shall not apply to persons who are not citizens of India; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying for registration under the Act's special registration provision.
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