Seeks to notify category of registered persons under section 54(6) of TSGST Act who may not be sanctioned provisional refund - F.1-11(91)-TAX/GST/2025(Part) - Tripura SGST
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Provisional GST refunds barred for taxpayers without Aadhaar authentication and suppliers of areca nuts, pan masala, tobacco, and essential oils. Notification under section 54(6) of the Tripura SGST Act excludes from provisional refund any registered person who has not undergone Aadhaar authentication under rule 10B, and any person engaged in supply of specified goods: areca nuts (0802 80), pan masala (2106 90 20), tobacco and tobacco substitutes (Chapter 24), and essential oils (3301); tariff terms and interpretative rules of the First Schedule to the Customs Tariff Act, 1975 apply. 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 GST refunds barred for taxpayers without Aadhaar authentication and suppliers of areca nuts, pan masala, tobacco, and essential oils.
Notification under section 54(6) of the Tripura SGST Act excludes from provisional refund any registered person who has not undergone Aadhaar authentication under rule 10B, and any person engaged in supply of specified goods: areca nuts (0802 80), pan masala (2106 90 20), tobacco and tobacco substitutes (Chapter 24), and essential oils (3301); tariff terms and interpretative rules of the First Schedule to the Customs Tariff Act, 1975 apply. Effective 1 October 2025.
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