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of <h1>Madhya Pradesh GST Act Section 55: UN, Diplomats Can Claim State Tax Refunds on Official Goods, Services Purchases.</h1> The State Government of Madhya Pradesh, under section 55 of the Madhya Pradesh Goods and Services Tax Act, 2017, specifies that the United Nations, certain international organizations, foreign diplomatic missions, and consular posts in India are entitled to claim refunds on state tax paid for goods or services. Conditions include providing a certificate for official use, ensuring goods are not disposed of within three years, and compliance with reciprocity principles. Refunds can be withdrawn if the Ministry of External Affairs revokes the entitlement. This notification is effective from July 1, 2017.
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