Refund entitlement for notified international agencies to claim tax refunds on received supplies subject to prescribed conditions. Section 55 empowers the Government, on the Council's recommendation, to notify specified entities-including UN specialized agencies, multilateral financial institutions and organizations covered by the United Nations (Privileges and Immunities) Act, consulates and embassies, and other persons or classes-who may be entitled, subject to prescribed conditions and restrictions, to claim a refund of taxes paid on notified supplies of goods or services received by them.