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Notification No. 16/2017 – Central Tax (Rate) Explained

by Shakshi Bharti | Apr 28, 2024 | GST, 2017 Notifications, Central Tax (Rate) 2017 Notifications, Notifications | 0 comments

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Important Keyword: GST refund UN India, diplomatic GST refund India, section 55 GST refund, notification 16/2017 GST, embassy GST India,

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[F. No. 334/1/2017-TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 28^th June, 2017

Notification No. 16/2017 - Central Tax (Rate): To notify specialized agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R.….(E).-In exercise of the powers conferred by section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby specifies, -

United Nations or a specified international organisation; and
Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein,

for the purposes of the said section subject to the following conditions:-

a. United Nations or a specified international organisation shall be entitled to claim refund of central tax paid on the supplies of goods or services or both received by them subject to a certificate from United Nations or that specified international organisation that the goods and services have been used or are intended to be used for official use of the United Nations or the specified international organisation.

b. Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to claim refund of central tax paid on the supplies of goods or services or both received by them subject to, -

i. that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to refund of central tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity;

ii. that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorized by him, shall furnish an undertaking in original, signed by him or the authorized person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or

consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family;

iii. that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that,–

iv. in case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post;

v. the refund of the whole of the central tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate.

Explanation. - For the purposes of this notification, unless the context otherwise requires, "specified international organisation” means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.

2. This notification shall come into force with effect from the 1^st day of July, 2017

(Ruchi Bisht)
Under Secretary to the
Government of India