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    <title>Restriction on Grant of Provisional Refund under Section 54 of the JGST Act, 2017 to Specified Registered Persons</title>
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    <description>Restriction under Section 54(6) of the Jharkhand GST Act bars provisional refunds to registered persons who have not undergone Aadhaar authentication under rule 10B of the CGST Rules and to those supplying specified goods (areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils), with tariff nomenclature interpreted by reference to the First Schedule to the Customs Tariff Act, 1975; effective 1 October 2025.</description>
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      <description>Restriction under Section 54(6) of the Jharkhand GST Act bars provisional refunds to registered persons who have not undergone Aadhaar authentication under rule 10B of the CGST Rules and to those supplying specified goods (areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils), with tariff nomenclature interpreted by reference to the First Schedule to the Customs Tariff Act, 1975; effective 1 October 2025.</description>
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