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    <title>Clarifications regarding Refunds of IGST paid on import in case of specialized agencies</title>
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    <description>Refund of IGST on imported goods by specialised agencies is to be operationalised by customs field formations pursuant to the refund framework under Section 55 of the CGST Act and related rate notifications. Specialised agencies paying IGST at import are eligible to claim refunds upon production of certification that goods are for official use, and customs formations must implement this mechanism as a standing order.</description>
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      <description>Refund of IGST on imported goods by specialised agencies is to be operationalised by customs field formations pursuant to the refund framework under Section 55 of the CGST Act and related rate notifications. Specialised agencies paying IGST at import are eligible to claim refunds upon production of certification that goods are for official use, and customs formations must implement this mechanism as a standing order.</description>
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