Class of persons who shall be exempted from aadhar authentication - S.O. 76/P.A.5/2017/S.25/2021 - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 7th July, 2021 No. S.O. 76/P.A.5/2017/S.25/2021. -In exercise of the powers conferred by sub-section (6D) of section 25 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) (hereinafter in this notification referred to as the said Act) and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, and in suppression of Government of Punjab, notification No. No. S.O. 41/P.A.5/2017/S.25/2020 dated the 27th August, 2020, published in the Punjab Government Gazette, (Extraordinary),Part III, dated the 8th September, 2020, except as respects things done or omitted to be done before such suppression, is pleased to notify that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. 2. This notification shall be deemed to have come into force on and with effect from the 23rd February, 2021. A. VENU PRASAD, Additional Chief Secretary (Taxation) to Government of Punjab, Department of Excise and Taxation