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 TSGST Act [Section 55]. - 16/2017-State Tax (Rate) - Tripura SGST
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Refund of state tax for UN, specified international organisations and diplomatic missions subject to certification and use conditions. Notification under Section 55 permits refund of state tax to the United Nations or specified international organisations upon a certificate confirming official use; and to foreign diplomatic missions, consular posts, diplomatic agents and career consular officers subject to a Protocol Division certificate based on reciprocity, an undertaking for services, certification of goods use with a three-year non-disposal requirement, and repayment on non-compliance; withdrawal of Protocol Division certificates terminates entitlement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of state tax for UN, specified international organisations and diplomatic missions subject to certification and use conditions.
Notification under Section 55 permits refund of state tax to the United Nations or specified international organisations upon a certificate confirming official use; and to foreign diplomatic missions, consular posts, diplomatic agents and career consular officers subject to a Protocol Division certificate based on reciprocity, an undertaking for services, certification of goods use with a three-year non-disposal requirement, and repayment on non-compliance; withdrawal of Protocol Division certificates terminates entitlement.
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