Clarifications regarding Refunds of IGST paid on import in case of specialized agencies

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..... m No. 227-B, North Block, New Delhi. Dated the 1st August, 2019 To All Principal Chief Commissioners/Chief Commissioners of Customs/ Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs Central Excise All Principal Commissioners/Commissioners of Customs/Customs (Preventive) All Principal Commissioners/Commi .....

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..... es of goods or services or both received by them. In pursuance of this provision, Notification No.16/2017-Central Tax (Rate) dated 28.6.2017 has been issued which inter-alia provides that United Nations or a specified international organisation shall be entitled to claim refund of central tax paid on the supplies of goods or services or both received by them subject to a certificate from United .....

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..... e of parity, specialised agencies ought to get the refund of the IGST paid on imported goods. 3. In view of the above, Board has decided that respective customs field formations shall provide refund of IGST paid on import of goods by the specialized agencies notified by Central Government under Section 55 of CGST, Act, 2017. 4. Difficulties, if any, shall be brought to the kn .....

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