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<h1>Non-application of registration restrictions: certain non-citizens, government bodies and PSUs excluded from specified section effects.</h1> Under sub-section (6D) of section 25 of the Sikkim Goods and Services Tax Act, 2017 the Government notifies that sub-sections (6B) and (6C) of section 25 shall not apply to persons who are not Indian citizens; Departments or establishments of the Central or State Government; local authorities; statutory bodies; Public Sector Undertakings; and persons seeking registration under sub-section (9) of section 25.