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    <title>Seeks to notify category of persons under section 54(6).</title>
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    <description>Notification designates categories of registered persons whose refund claims shall not be provisionally sanctioned: (a) persons who have not undergone Aadhaar authentication under rule 10B of the Maharashtra GST Rules, 2017; and (b) persons engaged in supply of specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils) identified by Customs Tariff Chapter/heading/sub heading/tariff item, with tariff interpretation rules of the First Schedule to the Customs Tariff Act applying. The notification takes effect from 1 October 2025.</description>
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