Refund entitlement for notified international agencies to claim GST refunds subject to prescribed conditions and notifications. Section 55 empowers the Government, on Council recommendation, to notify specified entities-including specialised UN agencies, multilateral financial institutions and organisations, consulates and embassies, and other specified persons or classes-entitled to claim a refund of taxes paid on notified supplies of goods or services, subject to prescribed conditions and restrictions and limited to supplies expressly notified.