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

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....3/2019-cus Subject:- Clarifications regarding Refunds of IGST paid on import in case of specialized agencies - reg. Attention of all the Importers, Exporters, Customs Brokers, Steamer Agents, Custodians/ Customs Cargo Service Providers, Trade Associations / Chamber of Commerce, Members of the RAC/ PGC and the public is invited on the above subject. 2. Board has received various representation....

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....ods 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 vide Notification No.16/2017-Union Territory Tax (Rate) respectively (ii) Section 3 (7) of Customs Tariff Ac....