The Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 14/2025 – Central Tax on September 17, 2025, bringing significant changes under the Central Goods and Services Tax Act, 2017 (CGST Act), based on the recommendations of the 56th GST Council.
As per notification the Government, exercising powers under section 54(6) of the CGST Act, has notified specific categories of registered persons who shall not be allowed refunds on a provisional basis.
Key Provisions:
Aadhaar Authentication Mandatory –
Any person who has not undergone Aadhaar authentication under Rule 10B of the CGST Rules, 2017 will not be eligible for refunds.
Restriction on Certain Goods –
Persons engaged in the supply of the following goods will not be eligible for refunds:
| 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:
- Terms such as tariff item, heading, sub-heading, and Chapter will have the same meaning as defined in the First Schedule to the Customs Tariff Act, 1975.
- Rules of interpretation of the First Schedule to the Customs Tariff Act, including Section and Chapter Notes, shall also apply.
Effective Date:
The notification shall come into force from October 1, 2025.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/09/No.-14-2025-–-Central-Tax.pdf
