Supersession Notification No. 16/2020- State Tax, dated the 23rd March, 2020 - 3/2021-State Tax - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 3/2021-State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 23 rd February, 2021 In exercise of the powers conferred by sub-section (6D) of section 25 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council and in supersession of the notification of the Government of Arunachal Pradesh, Department of Tax, Excise Narcotics No. 16/2020- State Tax, dated the 23 rd March, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary, vide file no. GST/23/2017/Vol-II, dated the 23rd March, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,- (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. Sd/- (Kanki Darang) Commissioner State Tax