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        Case ID :
        GST - States

        Restriction on Grant of Provisional Refund under Section 54 of the MGST Act, 2017 to Specified Registered Persons - 14 of 2025 – State Tax - Mizoram SGST

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        Provisional refund restrictions for registered persons supplying areca nuts, pan masala, tobacco or essential oils; Aadhaar authentication required. Notification under section 54(6) of the Mizoram GST Act disallows provisional refunds to registered persons who have not undergone Aadhaar authentication under rule 10B and to persons supplying goods specified by Customs Tariff classification - areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils - with tariff terms interpreted by the First Schedule to the Customs Tariff Act; effective 1 October 2025.
                          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.

                                Provisional refund restrictions for registered persons supplying areca nuts, pan masala, tobacco or essential oils; Aadhaar authentication required.

                                Notification under section 54(6) of the Mizoram GST Act disallows provisional refunds to registered persons who have not undergone Aadhaar authentication under rule 10B and to persons supplying goods specified by Customs Tariff classification - areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils - with tariff terms interpreted by the First Schedule to the Customs Tariff Act; effective 1 October 2025.


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