Clarifications regarding Refunds of IGST paid on import in case of specialized agencies

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....regarding Refunds of IGST paid on import in case of specialized agencies -reg. Kind attention of importers exporters and members of Trade is invited to the above mentioned subject on Board's Circular 23/2019-Customs dated 24.07.2019, wherein it is clarified that specialized agencies have raised the matter of refund of IGST paid on imported goods. It has been informed that the specialized ag....

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.... them subject to a certificate from United Nations or that specified international organisation that the goods and services have been used or are intended to be used for official use of the United Nations or the specified international organisation. A similar refund mechanism has been provided in respect of integrated tax vide notification No. 13/2017-Central Tax (Rate) and Union Territory tax vid....