https://www.taxtmi.com/notifications?id=144103 Restriction under Section 54(6) CGST disqualifies registered persons from provisional refund if they have not undergone Aadhaar authentication under rule 10B or if they supply goods specified in the Table (areca nuts; pan masala; tobacco and manufactured tobacco substitutes; essential oils). The notification instructs that tariff item, heading, sub heading and Chapter bear the meanings in the First Schedule to the Customs Tariff Act, 1975, and that the Schedule's interpretation rules and notes apply for construing the notification. A commencement provision makes the restriction operative from the stated commencement date. en-us Wed, 17 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144103 Restriction under Section 54(6) CGST disqualifies registered persons from provisional refund if they have not undergone Aadhaar authentication under rule 10B or if they supply goods specified in the Table (areca nuts; pan masala; tobacco and manufactured tobacco substitutes; essential oils). The notification instructs that tariff item, heading, sub heading and Chapter bear the meanings in the First Schedule to the Customs Tariff Act, 1975, and that the Schedule's interpretation rules and notes apply for construing the notification. A commencement provision makes the restriction operative from the stated commencement date. Notifications GST Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144103