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    <title>Notify category of Registered Persons under section 54(6) of SGST Act who may not be Sanctioned Provisional Refund</title>
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    <description>Registered persons are not to be sanctioned provisional refund under the Andhra Pradesh GST law if they have not completed Aadhaar authentication or if they supply specified goods, including areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. The notification applies the Customs Tariff Act classification framework to the listed goods and takes effect from 1 October 2025.</description>
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      <description>Registered persons are not to be sanctioned provisional refund under the Andhra Pradesh GST law if they have not completed Aadhaar authentication or if they supply specified goods, including areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. The notification applies the Customs Tariff Act classification framework to the listed goods and takes effect from 1 October 2025.</description>
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