section-55. Refund in certain cases.—

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 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 refund of taxes paid on the notified supplies of
goods or services or both received by them.

Spread the love