To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under GST Act [Section 55]

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..... Naya Raipur Notification No. 16/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10- 43/2017/CT/V (84) -In exercise of the powers conferred by section 55 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) , the State Government hereby specifies, - (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or .....

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..... ervices or both 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 se .....

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..... of three 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 sub .....

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