Section 55
Refund in certain cases.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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 (46 of
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.