Specialised 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

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..... ne, 2017 G.S.R. 695(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, - (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purp .....

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..... t 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 .....

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..... he diplomatic or consular mission will pay back the refund amount paid to them; (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; .....

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