Puducherry restricts provisional GST refunds for registered persons lacking Aadhaar authentication or dealing in specified goods. Notification bars provisional refunds under section 54(6) to registered persons who have not completed Aadhaar authentication under the Puducherry GST Rules and to persons supplying areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils as identified by specified Chapter/heading/sub heading/tariff items; terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act and the restriction takes effect from 1 October 2025.
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Provisions expressly mentioned in the judgment/order text.
Puducherry restricts provisional GST refunds for registered persons lacking Aadhaar authentication or dealing in specified goods.
Notification bars provisional refunds under section 54(6) to registered persons who have not completed Aadhaar authentication under the Puducherry GST Rules and to persons supplying areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils as identified by specified Chapter/heading/sub heading/tariff items; terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act and the restriction takes effect from 1 October 2025.
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