GST: CBIC restricts refund on select goods, makes Aadhaar Authentication Mandatory for Refund
The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification (No. 14/2025 – Central Tax dated 17th September 2025), which outlines the eligibility for refund on a provisional basis under the Central Goods and Services Tax Act, 2017. As per the notification, the Central Government, based on the recommendations of the GST Council, has announced the type of registered persons that are not eligible for the provisional basis under the CGST Act. The notification is applicable from October 1, 2025.
Here are the persons ineligible for a provisional refund:
- A person who has not undergone Aadhaar authentication under Rule 10B of the CGST Rules, 2017, will not be allowed for provisional refunds.
- Persons who supply the following goods are also ineligible for the provisional 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 |
Refer to the official notification for more information
