Refund entitlement for notified international and diplomatic agencies requires electronic RFD-10 filing and invoice identification for eligibility.

Section 55 permits the Government to notify specified international and diplomatic entities to claim refunds of tax paid on notified inward supplies, subject to prescribed conditions. Rule 95 requires eligible claimants to apply electronically in FORM GST RFD-10 with a FORM GSTR-11 statement, mandates invoice and identification requirements for refund eligibility, provides acknowledgement in FORM GST RFD-02, and applies rule 92 procedures mutatis mutandis; treaty provisions inconsistent with the Chapter prevail.

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