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of <h1>Uttarakhand GST Act: International Organizations and Diplomatic Missions Can Claim State Tax Refunds with Required Certification.</h1> The Government of Uttarakhand, under section 55 of the Uttarakhand Goods and Services Tax Act, 2017, allows specified international organizations, including the United Nations, and foreign diplomatic missions in India to claim refunds on state tax paid for goods or services. For the United Nations or specified organizations, a certificate confirming official use is required. Foreign diplomatic missions must provide a certificate from the Ministry of External Affairs and fulfill conditions regarding the use and non-disposal of goods. Refunds cease if the Ministry withdraws the certificate. This notification is effective from July 1, 2017.
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