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]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Dated Howrah, the 28th day of June, 2017 No. 16/2017-State Tax (Rate) In exercise of the powers conferred by section 55 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Bengal Ordinance II of 2017), the Governor is pleased hereby to specify, - (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....subject to, - (i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to refund of State tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....receipt of the goods; and (III) in the event of non-compliance of clause (I), the diplomatic or consular mission will pay back the refund amount paid to them; (iv) in case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicat....