Provisional refund restriction applies to non-authenticated registrants and suppliers of specified goods under Chhattisgarh GST. Restriction on provisional refund under section 54 of the Chhattisgarh Goods and Services Tax Act, 2017 applies to specified registered persons, including those without Aadhaar authentication and those engaged in supply of specified goods such as areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. The notification also adopts Customs Tariff Act classification for interpreting tariff item, heading, sub-heading and Chapter, and comes into force on 1 October 2025.