**Executive Summary**
This document, a notification from the Tamil Nadu Government Gazette, addresses the Tamil Nadu Goods and Services Tax Act, 2017. It specifies categories of registered persons not allowed refund on a provisional basis. The notification is effective from October 1, 2025.
**Key Points / Main Content**
* **Refund Restrictions:**
* Registered persons who have not undergone Aadhaar authentication under rule 10B of the Tamil Nadu Goods and Services Tax Rules, 2017, are not allowed refund on a provisional basis.
* Persons engaged in supplying goods specified in the table below are not allowed refund on a provisional basis:
| 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 |
* **Interpretation:**
* "Tariff item", "heading", "sub-heading" and "Chapter" are defined as specified in the First Schedule to the Customs Tariff Act, 1975.
* The rules for interpreting the First Schedule to the Customs Tariff Act, 1975, also apply to this notification.
* **Effective Date:**
* The notification comes into force on October 1, 2025.
* Clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15 of the Tamil Nadu Goods and Services Tax (Amendment) Act, 2025 also come into force on October 1, 2025.
**Impact Analysis**
* **Registered Persons under Tamil Nadu Goods and Services Tax Act, 2017**
* **Impact:** Registered persons who have not undergone Aadhaar authentication and those supplying the goods listed above will not be allowed refunds on a provisional basis.
* **Action Required:**
* Registered persons must undergo Aadhaar authentication under rule 10B of the Tamil Nadu Goods and Services Tax Rules, 2017, to be eligible for refunds on a provisional basis.
* Registered persons who supply the goods listed above should be aware that they are not eligible for refunds on a provisional basis.
* **Tamil Nadu Government (Commercial Taxes and Registration Department)**
* **Impact:** Must implement and enforce the restrictions on refunds.
* **Action Required:** Ensure systems and procedures are updated to reflect the new restrictions on provisional refunds and communicate these changes effectively.
Key Entities Referenced
Tamil Nadu Goods and Services Tax Act, 2017: The primary law being amended and referenced within the notification, which prohibits certain registered persons from receiving refunds on a provisional basis.
Tamil Nadu Goods and Services Tax Rules, 2017: The rules under the Tamil Nadu Goods and Services Tax Act, 2017 that are referenced in relation to Aadhaar authentication.
Tamil Nadu Goods and Services Tax (Amendment) Act, 2025: An amendment to the Tamil Nadu Goods and Services Tax Act, which is being implemented via this notification.
Customs Tariff Act, 1975: Act specifying the classification of goods and applicable tariff rates, used in the explanation of terms in the notification.