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<h1>State bans provisional GST refunds under s.54(6) for un-Aadhaar-authenticated taxpayers and specified goods under rule 10B, effective 1 Oct 2025</h1> The state government, under section 54(6) of the Gujarat Goods and Services Tax Act, 2017 and on the GST Council's recommendation, prohibits provisional refunds to registered persons who have not completed Aadhaar authentication under rule 10B or who supply specified goods-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-classified by the Customs Tariff chapters/items listed. The notification adopts the First Schedule interpretation rules of the Customs Tariff Act for classification and takes effect from 1 October 2025.