Section 55 of CGST Act, 2017 Refund in certain cases

 

Refund in certain cases Sec 55 of CGST Act, 2017

 

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The below post explains about Refund in certain cases under section 55 of CGST Act,2017.

 

Section 55 of CGST Act, 2017 explains Refund in certain cases as below: (The amendments if any will also be updated here soon).

 

The extract of Section 55 of CGST Act,2017 quoted below:

 

55  Refund in certain cases.

 

55. The Government may, on the recommendations of the Council, by notification,

specify any specialised agency of the United Nations Organisation or any Multilateral Financial

Section 55 of CGST Act, 2017 Refund in certain casesInstitution and Organisation notified under the United Nations (Privileges and Immunities)

Act, 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.

 

The above information clarifies about Refund in certain cases under section 55 of CGST Act,2017.  

 

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