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of <h1>Andhra Pradesh GST Act Section 55: Tax Refunds for UN, Diplomats, and International Organizations for Official Use.</h1> The Government of Andhra Pradesh, under Section 55 of the Andhra Pradesh Goods and Services Tax Act, 2017, specifies that the United Nations, specified international organizations, foreign diplomatic missions, consular posts, and their officials in India are eligible for tax refunds on goods and services received. Refunds are contingent upon certification that these goods and services are for official use. Diplomatic missions must provide an undertaking for services and a certificate for goods, ensuring they are used for official purposes and not disposed of within three years. The notification is effective from July 1, 2017.
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