Important Keyword: Section 55, Notification No. 13/2022 CT.
Table of Contents
GST Section 55. Refund in certain cases.-
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 (46 of 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.
*Enforced w.e.f. 1st July, 2017.
**Kindly also refer to Notification No. 13/2022 CT dated 5th Jul, 2022(w.e.f. 01.03.2020).
Download Pdf: https://taxinformation.cbic.gov.in/
