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Notification under section 55 of Rajasthan Goods and Services Tax Act, 2017 specifying organisation and persons entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them

GST - States - F.12(56)FD/Tax/2017-Pt-I-54 - Dated:- 29-6-2017 - GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by section 55 of the Rajasthan Goods and Services .....

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posted therein, for the purposes of the said section subject to the following conditions:- (a) United Nations or a specified international organisation shall be entitled to claim refund of State tax paid on the supplies of goods or services or both r .....

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nisation. (b) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to claim refund of State tax paid on the supplies of goods or services or both received by them subj .....

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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 by him, shall furnish an unde .....

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sular officer or members of his/her family; (iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that, (I) the goods have been put to use, or are in the use, .....

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diplomatic 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, decide .....

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