Aadhaar-based GST registration exclusions apply to non-citizens, government bodies, local authorities, statutory bodies, public sector undertakings. The notification supersedes the earlier Uttar Pradesh SGST notification and, with effect from 23 February 2021, excludes specified categories of applicants from section 25(6B) and section 25(6C) of the Uttar Pradesh Goods and Services Tax Act, 2017. The excluded persons are non-citizens of India, government departments or establishments, local authorities, statutory bodies, public sector undertakings, and persons applying for registration under section 25(9).
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-based GST registration exclusions apply to non-citizens, government bodies, local authorities, statutory bodies, public sector undertakings.
The notification supersedes the earlier Uttar Pradesh SGST notification and, with effect from 23 February 2021, excludes specified categories of applicants from section 25(6B) and section 25(6C) of the Uttar Pradesh Goods and Services Tax Act, 2017. The excluded persons are non-citizens of India, government departments or establishments, local authorities, statutory bodies, public sector undertakings, and persons applying for registration under section 25(9).
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