Section 55 of CGST Act, 2017 – Refund in certain cases

The Central Goods and Services Tax Act, 2017

Chapter-XI Refunds

Section 55: Refund in certain cases.

55. The Government may, on the recommendations of the Council, by notification,ⁿ¹ specify any specialised agency of the United Nations Organisation or any Multilateral Financial Institution 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

Notifications:

n1. Canteen Stores Department (CSD) shall be entitled to claim a refund of 50% of tax paid on all inward supplies of goods. [Notification No. 06/2017- Central Tax (Rate) dated 28.06.2017 and Notification No. 06/2017 – Integrated Tax (Rate) dated 28.06.2017]. For UNO etc., refer Notification No. 16/2017-Central Tax (Rate) dated 28th June, 2017, Tax free supply of goods to an outgoing international tourist etc., refer Notification No. 11 /2019–Central Tax (Rate) dated 29th June, 2019.

n2. Proper Officers under Section 55 of the CGST Act, refer Notification No. 39/2017 – Central Tax dated 13.10.2017 Notification No. 11/2017 –Integrated Tax dated 13.10.2017.

Circulars:

c1. Processing of refund applications for Unique Identity Number (UIN) entities. [Circular No. 36/10/2018-GST dated 13.03.2018]

c2. Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017. [Circular No. 68/42/2018-GST dated 05.10.2018]