Refund prohibition on provisional GST refunds: un authenticated Aadhaar holders and suppliers of specified goods barred. Notification under Section 54(6) excludes from refund on provisional basis (a) registered persons who have not undergone Aadhaar authentication under rule 10B and (b) registered persons supplying specified goods listed by tariff classification-areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils-applying the First Schedule interpretation rules of the Customs Tariff Act for tariff headings.
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.
Refund prohibition on provisional GST refunds: un authenticated Aadhaar holders and suppliers of specified goods barred.
Notification under Section 54(6) excludes from refund on provisional basis (a) registered persons who have not undergone Aadhaar authentication under rule 10B and (b) registered persons supplying specified goods listed by tariff classification-areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils-applying the First Schedule interpretation rules of the Customs Tariff Act for tariff headings.
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 
