Notification under section 55 of Rajasthan Goods and Services Tax Act, 2017 specifying organisation and persons entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them - F.12(56)FD/Tax/2017-Pt-I-54 - Rajasthan SGST

Rajasthan GST Act Section 55: Tax Refunds for UN, International Orgs, and Diplomatic Missions with Conditions.

The Government of Rajasthan, under section 55 of the Rajasthan Goods and Services Tax Act, 2017, allows specific entities to claim tax refunds on goods or services received. These entities include the United Nations or specified international organizations, and foreign diplomatic missions or consular posts in India. Refunds are contingent on certification that the goods or services are for official use. Diplomatic missions must also ensure goods are not resold within three years and provide necessary certificates for services. The notification is effective from July 1, 2017, and outlines conditions for refund eligibility and potential withdrawal of refund privileges.