Non-application of Section 25(6B)/(6C): specified government and non resident entities excluded from those GST registration provisions. Notification under Section 25(6D) of the Tamil Nadu GST Act declares that sub sections (6B) and (6C) of Section 25 shall not apply to persons who are not Indian citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying under sub section (9) of Section 25; the notification supersedes an earlier April 2020 notification and is deemed effective from 23rd February, 2021.
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-application of Section 25(6B)/(6C): specified government and non resident entities excluded from those GST registration provisions.
Notification under Section 25(6D) of the Tamil Nadu GST Act declares that sub sections (6B) and (6C) of Section 25 shall not apply to persons who are not Indian citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying under sub section (9) of Section 25; the notification supersedes an earlier April 2020 notification and is deemed effective from 23rd February, 2021.
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