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To specify the class of persons who shall be exempted from Aadhaar authentication - G.O. (Ms) No. 73 - Tamil Nadu SGSTExtract GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 73 Dated: 13.04.2020 Panguni-31 Thiruvalluvar Aandu, 2051 NOTIFICATION In exercise of the powers conferred by sub-section (6D) of section 25 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifies that the provisions of sub-section (6B) or sub-section (60) 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; (c) Managing and Authorised partner; and (d) Karta of an Hindu undivided family. 2. This notification shall be deemed to have come into effect from the 1 st day of April, 2020. Ka. BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMENT
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