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of <h1>West Bengal GST Refunds for International and UN Entities: Conditions u/s 55 for Official Use Compliance.</h1> The Government of West Bengal, under section 55 of the West Bengal Goods and Services Tax Ordinance, 2017, allows specified international organizations, United Nations entities, foreign diplomatic missions, consular posts, and their officials in India to claim refunds on State tax paid for goods or services received. These entities must provide certificates confirming the use of goods or services for official purposes. Diplomatic missions must ensure goods are not resold within three years and may face refund withdrawal if compliance fails. This notification takes effect from July 1, 2017.
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