TaxTMI 
TaxTMI 
Refund to UN Bodies, Embassies, diplomats and other persons notified [Section 55 of CGST Act]
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....the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, * Consulate or * Embassy of foreign countries and * any other person or class of persons as may be specified in this behalf, who shall, subject to such conditions and restrictions as may be prescribed, be entitled to claim a re....
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....[Rule 95 of CGST Rules] * Form and documents for filling the refund claim :- Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 of CGST Act shall apply for refund * in FORM GST RFD-10 * once in every quarter, * electronically on the common portal or otherwise, either directly or through a Facilitat....
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....Number of the applicant is not mentioned in a tax invoice, the refund of tax paid by the applicant on such invoice shall be available only if the copy of the invoice, duly attested by the authorized representative of the applicant, is submitted along with the refund application in FORM GST RFD-10. * The provisions of rule 92 of CGST Rules shall, mutatis mutandis, apply for the sanctio....
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....or career consular officers posted therein, for the purposes of the said section subject to the conditions. * Clarification regarding that UN and specified international organizations, foreign diplomatic missions or consular posts in India, or diplomatic agents or career consular officers posted therein, having being specified under section 55 of the CGST Act, 2017, are entitled....