Quick Navigation
Section 55 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
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 (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.
Related Sections
- Section 7: Scope of supply
- Section 74: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
- Section 6: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 125: General penalty
- Section 12: Time of supply of goods
Related Acts
- Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
- India International Arbitration Centre Act, 2019
- Indian Trusts (Amendment) Act, 2016
- Indian Institute of Petroleum and Energy Act, 2017
- Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories) Act, 2019
* Only for reference.