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Seeks to notify category of persons under section 54(6).

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Full Text of the Document

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....s and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), (hereafter referred to as the "said Act"), the Governor of Assam, on the recommendations of the Council, hereby notifies the following categories of registered persons who shall not be allowed to refund on provisional basis under the said Act, namely:- (a) Any person, who has not undergone Aadhaar authentication under rule 10B o....