Refund entitlement for notified international agencies to claim tax refunds on received supplies subject to prescribed conditions.

Section 55 empowers the Government, on the Council's recommendation, to notify specified entities-including UN specialized agencies, multilateral financial institutions and organizations covered by the United Nations (Privileges and Immunities) Act, consulates and embassies, and other persons or classes-who may be entitled, subject to prescribed conditions and restrictions, to claim a refund of taxes paid on notified supplies of goods or services received by them.

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