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<h1>Section 54(6): provisional GST refunds barred without Aadhaar authentication or for areca, pan masala, tobacco, essential oils</h1> Under section 54(6) of the Andhra Pradesh GST Act, the government notifies that registered persons shall be ineligible for provisional refund if they have not completed Aadhaar authentication under the rules or if they supply specified goods: areca nuts (080280), pan masala (21069020), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301). The notification adopts Customs Tariff interpretation rules and takes effect from 1 October 2025.