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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 55 of the Meghalaya GST Act, 2017: Tax Refunds for UN Agencies, Embassies, and Designated Entities with Conditions</h1> The Meghalaya 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, consulates, embassies of foreign countries, and other designated persons or classes. Eligibility for refunds is contingent upon conditions and restrictions as prescribed. This provision enables these specified entities to claim refunds on taxes paid for notified supplies of goods or services they receive, as recommended by the Council and notified by the government.
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