Section 55
Refund in certain cases
In force
Section 55. Refund in certain cases.
The Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation, Consulate or Embassy of foreign countries and any other person or class of persons who shall be entitled to claim a refund of taxes paid on the notified supplies.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-55.html
- Source confidence: Pending verification
Quick facts
- Section
- 55
- Chapter
- XI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1