Section 55 of CGST Act 2017: Refund of Tax in Certain Cases

Section 55 : “Refund of Tax in Certain Cases” (CGST Act, 2017)

Provisions under Section 55 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Refund of Tax in Certain Cases”, are as under:

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.

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Appointed Date (1 July 2017) for Applicability of Certain Sections: CGST Notification No. 9/2017

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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