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<h1>Section 55 of Haryana GST Act 2017 allows tax refunds for UN agencies, consulates, and specified entities with conditions.</h1> The Haryana Goods and Services Tax Act, 2017, Section 55, allows the government to specify certain entities eligible for tax refunds on goods or services received. These entities include specialized agencies of the United Nations, multilateral financial institutions, consulates, embassies, and other specified persons. The eligibility for refunds is subject to conditions and restrictions as prescribed. This provision is based on recommendations from the Council and involves notifications under the United Nations (Privileges and Immunities) Act, 1947.