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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 Tax Act, 2017 (Act No. 9 of 2017), the State Government 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 .....

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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 subject to, - (i) that the foreign diplomatic mission or consular post in India, 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 .....

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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, as the case may be, of the mission or consulate; (II) the goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt of the goods; and (III) in the event of non-compliance of clause (I), the .....

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