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<h1>Ineligible for GST provisional refunds under section 54(6): no Aadhaar authentication (rule 10B) and suppliers of specified goods</h1> The State notifies categories of registered persons who are ineligible for provisional refunds under section 54(6) of the Arunachal Pradesh GST Act: (a) persons who have not completed Aadhaar authentication under rule 10B; and (b) persons engaged in supplying specified goods listed by tariff headings/items: areca nuts (0802), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301). Interpretation follows the First Schedule to the Customs Tariff Act, 1975. The notification takes effect from 1 October 2025.