Section 55 - Refund in certain cases. - Andhra Pradesh Goods and Services Tax Act, 2017

Refund in certain cases. 55. The Government, may, on the recommendations of the Council by notification, specify any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, (Act No.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.