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of <h1>Kerala GST Ordinance Section 55: Tax Refunds for UN, Diplomats, and International Organizations with Conditions Effective July 2017.</h1> The Government of Kerala, under section 55 of the Kerala Goods and Services Tax Ordinance, 2017, allows the United Nations, specified international organizations, foreign diplomatic missions, consular posts in India, and their personnel to claim tax refunds on goods and services received. These refunds are subject to conditions such as certification of official use, non-transfer of goods within three years, and reciprocity principles. Refunds can be withdrawn if the Ministry of External Affairs revokes certification. This notification, effective from July 1, 2017, aims to implement these provisions.
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