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    <title>Restriction on Grant of Provisional Refund under Section 54 of the MGST Act, 2017 to Specified Registered Persons</title>
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    <description>Notification under section 54(6) of the Mizoram GST Act disallows provisional refunds to registered persons who have not undergone Aadhaar authentication under rule 10B and to persons supplying goods specified by Customs Tariff classification - areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils - with tariff terms interpreted by the First Schedule to the Customs Tariff Act; effective 1 October 2025.</description>
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      <description>Notification under section 54(6) of the Mizoram GST Act disallows provisional refunds to registered persons who have not undergone Aadhaar authentication under rule 10B and to persons supplying goods specified by Customs Tariff classification - areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils - with tariff terms interpreted by the First Schedule to the Customs Tariff Act; effective 1 October 2025.</description>
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