GOVT NOTIFIES PERSONS TO WHOM PROVISIONS OF SUB-SECTION (6B) OR SUB-SECTION (6C) OF SECTION 25 OF CGST ACT WILL NOT APPLY- NOTIFICATION 03/2021 CENTRAL TAX

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GOVT NOTIFIES PERSONS TO WHOM PROVISIONS OF SUB-SECTION (6B) OR SUB-SECTION (6C) OF SECTION 25 OF CGST ACT WILL NOT APPLY- NOTIFICATION 03/2021 CENTRAL TAX

26/02/2021

GOVT NOTIFIES PERSONS TO WHOM PROVISIONS OF SUB-SECTION (6B) OR SUB-SECTION (6C) OF SECTION 25 OF CGST ACT WILL NOT APPLY- NOTIFICATION 03/2021 CENTRAL TAX

Central govt hereby notifies 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.

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