THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
REFUNDS
Section 55: Refund in certain cases. (Relevant Rule 95, Rule 95A, RULE 82)
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.