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    <title>Restriction on Grant of Provisional Refund under Section 54 of the MPGST Act, 2017 to Specified Registered Persons</title>
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    <description>Provisional refund is not available to registered persons who have not completed Aadhaar authentication. It is also unavailable to persons supplying areca nuts, pan masala, tobacco and manufactured tobacco substitutes, or essential oils. The specified goods are classified under the relevant Customs Tariff chapters, headings, sub-headings and tariff items, with classification determined using the applicable tariff interpretative rules and notes.</description>
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      <description>Provisional refund is not available to registered persons who have not completed Aadhaar authentication. It is also unavailable to persons supplying areca nuts, pan masala, tobacco and manufactured tobacco substitutes, or essential oils. The specified goods are classified under the relevant Customs Tariff chapters, headings, sub-headings and tariff items, with classification determined using the applicable tariff interpretative rules and notes.</description>
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