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

Refund of State tax for international organisations and diplomatic missions subject to certification, undertakings and reciprocity conditions.

Entities eligible for refund of State tax are the United Nations or a specified international organisation and foreign diplomatic missions or consular posts in India, subject to conditions: UN/organisation must certify official use; diplomatic missions require a Protocol Division certificate based on reciprocity, an undertaking for services, a goods use certificate preventing transfer or disposal for three years and repayment obligation on non compliance; refund entitlement ceases on withdrawal of the Protocol Division certificate.