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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 55 of J&K GST Act, 2017: Tax Refund Eligibility for UN Agencies, Consulates, and Specified Organizations.</h1> The Jammu and Kashmir Goods and Services Tax Act, 2017, Section 55, allows the government, upon the Council's recommendation, to specify certain entities eligible for tax refunds. These entities include specialized agencies of the United Nations, Multilateral Financial Institutions, organizations notified under the United Nations (Privileges and Immunities) Act, 1947, consulates, embassies, and other specified persons or classes. Eligibility for refunds is subject to prescribed conditions and restrictions on taxes paid for notified supplies of goods or services received by them.
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