Notify category of registered persons under sub-section (6) of section (54) of the Central Goods and Services Tax Act, 2017 who may not be sanctioned provisional refund - G.O.Ms.No. 124 - Telangana SGST
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Provisional GST refunds barred for registrants without Aadhaar authentication or supplying specified goods like tobacco, pan masala, areca nuts, essential oils. Notification under subsection (6) of section 54 of the Telangana GST Act, 2017 denies provisional refunds to registered persons who have not completed Aadhaar authentication under rule 10B and to persons supplying specified goods: areca nuts (0802), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301). The notification directs use of the First Schedule to the Customs Tariff Act, 1975 for classification interpretation and is 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 registrants without Aadhaar authentication or supplying specified goods like tobacco, pan masala, areca nuts, essential oils.
Notification under subsection (6) of section 54 of the Telangana GST Act, 2017 denies provisional refunds to registered persons who have not completed Aadhaar authentication under rule 10B and to persons supplying specified goods: areca nuts (0802), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301). The notification directs use of the First Schedule to the Customs Tariff Act, 1975 for classification interpretation and is effective 1 October 2025.
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