Seeks to specify the class of persons who shall be exempted from aadhar authentication.

Last updated: 24 March 2020

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This notification specifies individuals and classes of persons who are exempt from Aadhaar authentication requirements under the Central Goods and Services Tax Act, 2017. Primarily, individuals who are not citizens of India are exempt. Additionally, certain classes of persons involved in business operations are also exempted, including individuals, authorised signatories, managing partners, authorised partners, and the Karta of a Hindu Undivided Family. These changes come into effect from April 1, 2020.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 17/2020 – Central Tax

New Delhi, the 23rd March, 2020

G.S.R….(E).- In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that the provisions of sub-section (6B) or subsection (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:–

(a) Individual;

(b) authorised signatory of all types;

(d) Karta of an Hindu undivided family.

2. This notification shall come into effect from the 1 st day of April, 2020.

[F. No.CBEC-20/06/04/2020-GST]

(Pramod Kumar)

Director, Government of India

FAQ :

Individuals who are not citizens of India, along with individuals, authorised signatories, managing and authorised partners, and the Karta of a Hindu Undivided Family are exempted.

This notification comes into effect from the 1st day of April, 2020.

The classes of persons exempted include individuals, authorised signatories of all types, managing and authorised partners, and the Karta of a Hindu Undivided Family.

This notification specifies exemptions from the provisions of sub-section (6B) or sub-section (6C) of section 25 of the Central Goods and Services Tax Act, 2017.