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<h1>UN Agencies and Embassies Eligible for CGST Refunds Under Section 55; Must File Claims Within Two Years</h1> Under Section 55 of the CGST Act 2017, certain entities such as UN agencies, foreign embassies, and consulates are eligible for tax refunds on specific supplies received. Refund claims must be filed within two years from the end of the quarter in which the supply was received, using FORM GST RFD-10 and accompanied by FORM GSTR-11. Conditions for refund include receipt of goods or services from a registered supplier and proper documentation. In case of discrepancies between treaties and the CGST provisions, treaties prevail. Notifications and circulars clarify the refund process and conditions for these entities.