Legal Authority:
Government exercise powers under sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017.
Notification Update:
Superseding the earlier notification (No. 17/2020-Central Tax), a new directive is issued - G.S.R. .....(E).
Exempted Entities:
Non-citizens of India, Central/State Government departments, local authorities, statutory bodies, Public Sector Undertakings, and applicants under sub-section (9) of section 25.
Effective Date:
The new notification takes effect immediately, except for actions taken or omitted before this update.
Notification Issuer:
Rajeev Ranjan, Under Secretary to the Government of India, is the official source of this update.
Provisions Excluded:
Sub-sections (6B) and (6C) of section 25 provisions won't apply to the mentioned entities.
Simplified Registration:
The exemption streamlines the GST registration process for specified categories, aligning with sub-section (6D) of section 25.