Notify category of registered persons under sub-section (6) of section (54) of the Central Goods and Services Tax Act, 2017 who may not be sanctioned provisional refund

Notify category of registered persons under sub-section (6) of section (54) of the Central Goods and Services Tax Act, 2017 who may not be sanctioned provisional refund https://www.taxtmi.com/notifications?id=144883 Notification under subsection (6) of section 54 of the Telangana GST Act, 2017 denies provisional refunds to registered persons who have not completed Aadhaar authentication under rule 10B and to persons supplying specified goods: areca nuts (0802), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301). The notification directs use of the First Schedule to the Customs Tariff Act, 1975 for classification interpretation and is effective 1 October 2025. en-us Wed, 01 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 16:33:00 +0530 TaxTMI RSS Generator Notify category of registered persons under sub-section (6) of section (54) of the Central Goods and Services Tax Act, 2017 who may not be sanctioned provisional refund https://www.taxtmi.com/notifications?id=144883 Notification under subsection (6) of section 54 of the Telangana GST Act, 2017 denies provisional refunds to registered persons who have not completed Aadhaar authentication under rule 10B and to persons supplying specified goods: areca nuts (0802), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301). The notification directs use of the First Schedule to the Customs Tariff Act, 1975 for classification interpretation and is effective 1 October 2025. Notifications GST - States Wed, 01 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144883