Compensation cess refund entitlement for international organizations: refunds allowed on intra and inter state supplies subject to prescribed conditions. Entities specified under the CGST refund-entitlement framework-including UN agencies, specified international organizations, foreign diplomatic missions or consular posts in India, and diplomatic agents or career consular officers posted therein-are eligible to claim refund of Compensation Cess paid on intra State and inter State supplies of goods or services, subject to the same conditions and restrictions set out in the notification that identifies such entities, with CGST notifications (other than rate or exemption orders) applying mutatis mutandis to Compensation Cess refunds.