No.45/GST-2 Notification under section 54(6) to notify category of registered persons who may not be sanctioned provisional refund under the HGST Act,2017 (H&E)

2474 HARYANA GOVT. GAZ. (EXTRA.), SEPT. 17, 2025 (BHDR. 26, 1947 SAKA) vkf’kek cjkM+] HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 17th September, 2025 No.45/GST-2.— In exercise of the powers conferred under sub-section (6) of section 54 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, 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 Haryana 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 given below: Table S. No. Chapter/Heading/ Sub- heading/ Tariff item Description of Goods 1. 0802 80 Areca nuts 2. 2106 90 20 Pan masala 3. 24 Tobacco and manufactured tobacco substitutes 4. 3301 Essential oils 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 Act 51 of 1975); (ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Central Act 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. 2. This notification shall come into force with effect from the 1st October, 2025. ASHIMA BRAR, Commissioner and Secretary to Government Haryana, Excise and Taxation Department.