Provisional GST refund restrictions apply to unverified registered persons and suppliers of specified goods under the Uttar Pradesh regime. Provisional refund under Section 54 of the Uttar Pradesh Goods and Services Tax Act, 2017 is restricted for registered persons who have not completed Aadhaar authentication and for persons engaged in the supply of specified goods, including areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. The notification adopts Customs Tariff Act classifications for interpreting tariff items, headings, sub-headings, and Chapters, and applies from 1 October 2025.