Proviso to E.O No. 8, Vol. XXV, dated 09.001.2018

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 3/202 1 State Ta-x No. GST/23l20 17lVol'll Dated Itanagar the, 23.a February, 2021 In exercise ol the powers conferred by sub-section (6D) ol section 25 of the Arr:nachal Pradesh Goods and Services Tax Act. 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), the Govemment, on the recommendations of tl.re Council and in supersession of the notification of the Government of Arunachal Pradesh, Department olTax, Excise & Narcotics No. 16/2020- State Tax, dated the 23'd March. 2020, published in the Gazette of Arunachal Pradesh, Extraordinary, vide file no. GSTl23l2OlTlYol-ll. dated the 23'd March,2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (68) or sub-sectior.r (6C) ofsection 25 olthe said Act shall not apply to a person who is. (a) not a citizcr.r of Indiat or (b) a Department or establishn.rent of the Central Government or State Govemment: or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person apptying lor registration under the provisions of sub-section (9) ofsection 25 of the said Act. sd/- (Kanki Darang) Commissioner State Tax Dated Itanaga-r tlne,23'a February 2021Memo No. GSr/2312017 lvor-['l4XL Copy to: - J..-, T:he secretary (Law & Judicial), Govt. of Arunachal Pradesh, Itanagar for information Please. 2. The Director (Printing), Govt. of Arunacha-1 Pradesh with a request to print 2O0 copies in the Extra Ordinary Gazette. 3. Office Copy (Kanki Darang) Commissioner State Tax @rs