Aadhaar authentication exemption covers non citizens, government departments, local authorities, statutory bodies and public sector undertakings. Notification exempts specified classes from sub-section (6B) and sub-section (6C) of section 25 of the Delhi GST Act, superseding the 2020 notification and applying prospectively. Exempted categories are non citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying for registration under the Act's specified registration provision.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication exemption covers non citizens, government departments, local authorities, statutory bodies and public sector undertakings.
Notification exempts specified classes from sub-section (6B) and sub-section (6C) of section 25 of the Delhi GST Act, superseding the 2020 notification and applying prospectively. Exempted categories are non citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying for registration under the Act's specified registration provision.
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