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    <title>Provisions of sub-section 6(b) and 6(c) shall not apply on a person other than Indian citizen or to a specified class of person w.e.f 01-4-2020</title>
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    <description>Notification under the Uttarakhand GST Act excludes sub-section (6B) and sub-section (6C) from applying to persons who are not Indian citizens, while expressly preserving those provisions for specified classes: individuals, authorised signatories, managing and authorised partners, and the Karta of a Hindu undivided family; the notification, issued under sub-section (6D) of section 25, is effective from 1 April 2020.</description>
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