Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under SGST [section 55] - 1140-F.T.-16/2017-State Tax (Rate) - West Bengal SGST

Tax refund entitlement for international organisations and diplomatic missions subject to certification, reciprocity, and use conditions.

Specialised entities may claim refunds of State tax on notified supplies: the United Nations or specified international organisations must produce a certificate confirming official use. Foreign diplomatic missions, consular posts, and diplomatic or consular officers must have Protocol Division certification based on reciprocity; services require an original undertaking confirming official or permitted personal/family use; goods require a certificate confirming mission use, non disposal or non supply for three years, and repayment on non compliance. Withdrawal of the Protocol Division certificate terminates refund entitlement.