Class of persons who shall be exempted from aadhar authentication - S.O. 113. - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT Notification Jammu, the 29th March, 2021. S.O. 113 .-In exercise of the powers conferred by sub-section (6D) of section 25 of Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V of 2017), the Government, on the recommendations of the Council, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) 25 of the 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 (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. This notification shall deemed to have been issued w. e. f. 23rd February, 2021. (Sd.) DR. ARUN KUMAR MEHTA, IAS, Financial Commissioner, Finance Department.