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of <h1>Puducherry GST Act Section 55: Refunds for UN, Diplomatic Missions on State Tax with Conditions from July 2017.</h1> The Government of Puducherry, under section 55 of the Puducherry Goods and Services Tax Act, 2017, allows specific entities to claim refunds on state tax paid for goods or services. Eligible entities include the United Nations, specified international organizations, foreign diplomatic missions, consular posts, and their personnel in India. Refunds are subject to conditions such as certification of official use, reciprocity principles, and restrictions on the disposal of goods. The Protocol Division of the Ministry of External Affairs oversees the issuance and withdrawal of necessary certificates. This notification takes effect from July 1, 2017.
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