Refund for UN and foreign diplomatic mission under section 55 of the Gujarat Goods and Services Tax Act, 2017

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..... 017/S.55(2)-TH:- In exercise of the powers conferred by section 55 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) , the Government of Gujarat hereby specifies, - (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes o .....

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..... , or diplomatic agents or career consular officers posted therein, are entitled to refund of State tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised b .....

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..... c or consular mission will pay back the refund amount paid to them; (iv) in case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post; (v) the .....

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