
The Central Board of Indirect Taxes and Customs vide its notification dated 23rd February 2021 has notified that the Aadhar authentication shall not apply to the following class of person:
Person who is not a citizen of India, Department or establishment of the Central Government or State Government, local authority, a statutory body and to a Public Sector Undertaking, any person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.