CBIC notifies list of persons who are exempted from Aadhaar Authentication

Government of India Ministry of Finance (Department of Revenue)

Central Board of Indirect Taxes and Customs Notification No. 03/2021 – Central Tax

 New Delhi, the 23rd February, 2021

G.S.R….. (E).- In exercise of the powers conferred by subsection (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notification referred to as this Act), the Government, on the recommendation of council and in supervision of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 17/2020- Central Tax, dated the 23rd March 2020, except as respects things done or omitted to be done before such suppression, hereby notifies that the provisions of subsection 6(B) or subsection 6(C) of section 25 of the said Act shall not apply to a person who is –

  1. Not a citizen of India; or
  2. A department or establishment of the central Government or State Government; or
  3. A Local Authority; or
  4. A Statutory Body; or
  5. A Public Sector Undertaking; or
  6. A Person applying for registration under the provision of subsection (9) of section 25 of the said Act

[F. No. CBEC-20/06/02/2020-GST]

(Rajeev Ranjan) Under Secretary to the Government of India

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