Provisions under Section 55 of the CGST Act 2017 relating to “Refund of Tax in Certain Cases”:
Section 55: Refund of Tax in Certain Cases (CHAPTER XI: REFUNDS) [*1]
The Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.
Notes (History of Amendments in Bare Text):
1. CGST Section 55 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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