The Central Board of Indirect Taxes and Customs (CBIC) has notified that there will not be any provisional refunds on areca nuts, pan masala, tobacco, essential oils without aadhar authentication from 1 October 2025.
The Central Government on the recommendations of the Council, notified the registered persons who shall not be allowed refund on a provisional basis under the CGST Act.
The registered persons who shall not be allowed refund on a provisional basis if any person, who has not undergone Aadhaar authentication under rule 10B of the Central Goods and Services Tax Rules, 2017 and any person, who is engaged in the supply of the goods namely areca nuts, pan masala, tobacco, and essential oils.
The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
The notification shall come into force with effect from 1 October, 2025.
Notification Details
Notification No. 14/2025 – Central Tax
Date: 17th September, 2025
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