Restriction on Grant of Provisional Refund under Section 54 of the UPGST Act, 2017 to Specified Registered Persons

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....tution of India, the Governor is pleased to order the publication of the following English translation of Government Notification no.1708/XI-2-25-9(47)/17-T.C.-293-U.P.Act-1-2017-Order-(354)-2025, dated September 20, 2025: No. 1708/XI-2-25-9(47)/17-T.C.-293-U.P.Act-1-2017-Order-(354)-2025 Dated Lucknow, September 20, 2025 IN exercise of the powers conferred by sub-section (6) of Section 5....

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.... masala 3 24 Tobacco and manufactured tobacco substitutes 4 3301 Essential oils Explanation.- (i) In this notification, "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Act no. 51 of 1975); (ii) The rules for the int....