Registered persons lacking Aadhaar authentication or supplying specified goods barred from provisional GST refunds under GST law. Notification disqualifies from provisional refunds any registered person who has not completed Aadhaar authentication under rule 10B and any person supplying specified goods: areca nuts (0802), pan masala (21069020), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301); tariff terms are to be interpreted by reference to the First Schedule to the Customs Tariff Act, 1975. 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.
Registered persons lacking Aadhaar authentication or supplying specified goods barred from provisional GST refunds under GST law.
Notification disqualifies from provisional refunds any registered person who has not completed Aadhaar authentication under rule 10B and any person supplying specified goods: areca nuts (0802), pan masala (21069020), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301); tariff terms are to be interpreted by reference to the First Schedule to the Customs Tariff Act, 1975. Effective 1 October 2025.
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