Notifying United Nation or a specified international organization; and Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein as the persons entitled to claim refund of taxes paid on notified supplies of goods and services both received by them and theconditions and restriction thereof under section 55 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) - G.O. (P) No. 77/2017/TAXES - Kerala SGST

Refund entitlement for international organisations and diplomatic missions requires certificates, undertakings, reciprocity and use conditions to claim state tax refunds

Notification specifies United Nations or a specified international organisation and foreign diplomatic missions or consular posts and their diplomatic agents or career consular officers as entitled to claim refund of state tax on supplies received, subject to certificates confirming official use for international organisations and Protocol Division certification based on reciprocity for diplomatic missions, with additional undertakings for services, use and retention conditions for goods, repayment obligations on non-compliance, and cessation of refunds upon withdrawal of the Protocol Division certificate.