Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act - 16/2017 - Central GST (CGST) Rate

Refund of central tax available to UN bodies and foreign diplomatic missions subject to certificates, use conditions and reciprocity.

Refund of central tax is authorised for specified international organisations and foreign diplomatic missions, consular posts, diplomatic agents and career consular officers on supplies of goods or services received, subject to documentation and usage conditions. International organisations must produce a certificate confirming official use. Diplomatic entities require a Protocol Division reciprocity certificate; services demand an original undertaking of official or permitted personal use; goods require certification of use, a three year non disposal restriction, and repayment if conditions are breached.