To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under GST Act [Section 55] - 16/2017-State Tax (Rate) - Chhattisgarh SGST

Tax refund entitlement for international organisations and diplomatic missions under GST, subject to certificate, use and retention conditions.

State rules entitle United Nations and specified international organisations and foreign diplomatic missions, consular posts, and their diplomatic agents or career consular officers to refund of State GST on supplies of goods or services, subject to certification of official use by the organisation, a Protocol Division certificate based on reciprocity, undertakings for services, certificates and a three year retention requirement for goods, repayment on non compliance, and cessation of refund entitlement upon withdrawal of the Protocol Division certificate.