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    <title>Notification under section 54(6) to notify category of registered persons who may not be sanctioned provisional refund under the HGST Act,2017</title>
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    <description>Notification under section 54(6) excludes from provisional refund any registered person who has not completed Aadhaar authentication under the state GST rule, and suppliers of specified goods-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-identified by Customs Tariff classifications, applying the interpretive rules of the First Schedule to the Customs Tariff Act to determine coverage.</description>
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      <description>Notification under section 54(6) excludes from provisional refund any registered person who has not completed Aadhaar authentication under the state GST rule, and suppliers of specified goods-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-identified by Customs Tariff classifications, applying the interpretive rules of the First Schedule to the Customs Tariff Act to determine coverage.</description>
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