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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 55 of Tripura GST Act: Tax Refund Eligibility for UN Agencies, Consulates, and Embassies on Notified Supplies.</h1> The Tripura 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 of foreign countries, and other specified persons or classes. These entities can claim refunds on taxes paid for notified supplies of goods or services, subject to prescribed conditions and restrictions.