TO NOTIFY CATEGORY OF REGISTERED PERSONS UNDER SUBSECTION 6 OF SECTION 54 OF THE CENTRAL GOODS AND SERVICES TAX ACT 2017 CENTRAL NO.12 OF 2017 WHO MAY NOT BE SANCTIONED PROVISIONAL REFUND. TO NOTIFY CATEGORY OF REGISTERED PERSONS UNDER SUBSECTION 6 OF SECTION 54 OF THE CENTRAL GOODS AND SERVICES TAX ACT 2017 CENTRAL NO.12 OF 2017 WHO MAY NOT BE SANCTIONED PROVISIONAL REFUND.

R.N.I. No. TELMUL/ 2016 / 73158 .

[ Price : ₹.5-00 .

HSE No. 1051 / 2023-2025 .

GOVERNMENTOF TELAN

తెలంగాణప్రభుత్వము •

RIGHT TO INFORMATION తెలంగాణ రాజ పత్రము

THE TELANGANA GAZETTE

PART - I EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 169 -B]

HYDERABAD , WEDNESDAY, OCTOBER 1 , 2025 .

NOTIFICATIONS BY GOVERNMENT

REVENUE DEPARTMENT

(CT- II)

TO NOTIFY CATEGORY OF REGISTERED PERSONS UNDER SUB - SECTION ( 6) OF SECTION ( 54) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 ( CENTRAL NO . 12 OF 2017) WHO MAY NOT BE SANCTIONED PROVISIONAL REFUND .

[G.O.Ms.No. 124, Revenue ( CT- II) , 1st October, 2025.]

In exercise of the powers conferred by sub - section (6 ) of section 54 of the Telangana Goods and Services Tax Act , 2017 ( Telangana Act No.23 of 2017 ) , the State Government on the recommendations of the Council , hereby notifies the following category of registered persons who shall not be allowed refund on provisional basis under the said Act , namely : -

(a) Any person , who has not undergone Aadhaar authentication under rule 10B of the Telangana Goods and Services Tax Rules , 2017;

(b) Any person , who is engaged in the supply of the goods bearing description specified in column ( 3) , falling under Chapter or heading or sub- heading or tariff item specified in column ( 2 ) , of the Table below:

Table

Description of Goods

S. No.

Chapter / Heading/ Sub- heading/ Tariff item

(2)

(1)

(3)

0802 80

1.

Areca nuts

2.

2106 90 20

Pan masala

3.

24

Tobacco and manufactured tobacco substitutes 3301

4.

Essential oils

[1]

G-854 .

2

TELANGANA GAZETTE EXTRAORDINARY

[Part- I Explanation.-

(i) In this notification , " tariff item " , " heading " , " sub - heading " and " Chapter" shall mean respectively a tariff item , heading , sub- heading , and Chapter as specified in the First Schedule to the Customs Tariff Act , 1975 ( Central ActNo.51 of 1975) ;

(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 ( Central Act No.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 .

This notification shall come into force with effect from the 1st day of October , 2025.

S. A.M. RIZVI , Principal Secretary to Government .

Printed and Published by the Commissioner of Printing , Government of Telangana at Government Central Press , Chanchalguda , Hyderabad .