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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 55: Eligible Entities for Tax Refunds Under Puducherry GST Act Include UN Agencies and Embassies</h1> The Puducherry 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 specified persons. Refunds are applicable for taxes paid on notified supplies of goods or services received by these entities, subject to prescribed conditions and restrictions.
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