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<h1>UN, International Orgs, and Diplomats in India Eligible for Compensation Cess Refunds Under GST Act Sections 55 and 11.</h1> The circular addresses the entitlement of the United Nations, specified international organizations, foreign diplomatic missions, consular posts, diplomatic agents, and consular offices in India to claim refunds of the Compensation Cess on intra-State and inter-State supplies of goods and services. It clarifies that under Section 55 of the Central Goods and Services Tax Act, 2017, and Section 11 of the Goods and Services Tax (Compensation to States) Act, 2017, these entities are eligible for refunds, subject to conditions outlined in Notification No. 16/2017-Central Tax(Rate) dated 28.06.2017. Any implementation issues should be reported to the Board.