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of <h1>Section 55 of Rajasthan GST Act, 2017: Tax Refunds for UN Agencies, Embassies, and Designated Entities with Conditions</h1> The Rajasthan Goods and Services Tax Act, 2017, under Section 55, allows the government to specify certain entities eligible for tax refunds. These entities include specialized agencies of the United Nations, Multilateral Financial Institutions, organizations under the United Nations (Privileges and Immunities) Act, 1947, consulates, embassies, and other designated persons or classes. Eligibility for refunds is contingent upon adherence to prescribed conditions and restrictions, and applies to taxes paid on specified supplies of goods or services received by these entities.
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