https://www.taxtmi.com/notifications?id=144896 The Governor, under sub section (6) of Section 54 of the U.P. GST Act, 2017, notifies that provisional refunds shall not be allowed to registered persons who (a) have not undergone Aadhaar authentication under rule 10B of the U.P. GST Rules, 2017, and (b) are engaged in supply of goods specified by chapter/heading/tariff item: areca nuts (0802 80), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301), with interpretation guided by the First Schedule to the Customs Tariff Act, 1975. en-us Sat, 20 Sep 2025 00:00:00 +0530 Fri, 13 Feb 2026 18:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144896 The Governor, under sub section (6) of Section 54 of the U.P. GST Act, 2017, notifies that provisional refunds shall not be allowed to registered persons who (a) have not undergone Aadhaar authentication under rule 10B of the U.P. GST Rules, 2017, and (b) are engaged in supply of goods specified by chapter/heading/tariff item: areca nuts (0802 80), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301), with interpretation guided by the First Schedule to the Customs Tariff Act, 1975. Notifications GST - States Sat, 20 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144896