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<h1>Gujarat GST Act 2017: UN, Int'l Orgs, Foreign Missions Can Claim State Tax Refunds with Certification and Reciprocity Compliance.</h1> Under the Gujarat Goods and Services Tax Act, 2017, the Government of Gujarat allows the United Nations, specified international organizations, foreign diplomatic missions, and consular posts in India to claim refunds on State tax paid for goods and services. These entities must provide certificates confirming the goods and services are for official use. Foreign missions must adhere to reciprocity principles and provide undertakings for service use and certificates for goods use, ensuring no resale within three years. Refunds cease if the Ministry of External Affairs withdraws certification. This notification is effective from July 1, 2017.