Restriction on provisional refund: Aadhaar authentication and suppliers of specified goods barred from provisional GST refunds. Restriction on provisional refund bars registered persons who have not completed Aadhaar authentication and persons supplying goods specified by tariff classifications - areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils - from receiving provisional refunds; the notification applies the First Schedule interpretation rules of the Customs Tariff Act to identify covered goods and takes effect from 1 October 2025.
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.
Restriction on provisional refund: Aadhaar authentication and suppliers of specified goods barred from provisional GST refunds.
Restriction on provisional refund bars registered persons who have not completed Aadhaar authentication and persons supplying goods specified by tariff classifications - areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils - from receiving provisional refunds; the notification applies the First Schedule interpretation rules of the Customs Tariff Act to identify covered goods and takes effect from 1 October 2025.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
