The Central Board of Indirect Taxes and Customs (CBIC) on 23rd February, 2021 has published Notification No. 03/2021-Central Tax which notified that the Aadhar authentication shall not apply to the following class of person:
(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.