Refund for United Nation or Specified Internation organizational and Foreign Diplomatic Mission or Consular post in India or Diplomatic Agents or carrier consular officer posted therein under section 55.

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..... ARTMENT NOTIFICATION No. 16 The 29th June, 2017 No.FTX.56/2017/29.- In exercise of the powers conferred under the proviso to section 55 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) , the Governor of Assam, hereby specifies, - (i) United Nations or a specified international organization; and (ii) Foreign diplomatic mission or consular post .....

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..... oth 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 State 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 .....

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..... years from the date of receipt of the goods; and (III) in the event of non-compliance of clause (I), the 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 subsequent .....

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