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of <h1>Specialized Agencies, Including UN, Entitled to IGST Refunds on Imports u/s 55 of CGST Act 2017.</h1> The circular addresses the issue of refunds for Integrated Goods and Services Tax (IGST) paid on imports by specialized agencies. It clarifies that these agencies, including the United Nations and specified international organizations, are entitled to claim refunds for IGST paid on imported goods. This entitlement is based on Section 55 of the Central Goods and Services Tax (CGST) Act, 2017, and associated notifications, which establish a refund mechanism for taxes paid on goods or services used for official purposes. Customs field formations are instructed to process these refunds, and relevant trade associations are urged to disseminate this information to their members.
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