Aadhaar authentication exemptions: sub sections 6B/6C not to apply to non citizens and listed categories under CGST. The notification provides that sub-section (6B) or sub-section (6C) of section 25 of the Chhattisgarh Goods and Services Tax Act shall not apply to persons who are not citizens of India, while confirming that the provisions continue to apply to specified classes: individual; authorised signatory; managing and authorised partner; and Karta of a Hindu undivided family. The notification is effective from the stated commencement date.
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 exemptions: sub sections 6B/6C not to apply to non citizens and listed categories under CGST.
The notification provides that sub-section (6B) or sub-section (6C) of section 25 of the Chhattisgarh Goods and Services Tax Act shall not apply to persons who are not citizens of India, while confirming that the provisions continue to apply to specified classes: individual; authorised signatory; managing and authorised partner; and Karta of a Hindu undivided family. The notification is effective from the stated commencement date.
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