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To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under GST Act Section 55

GST - States - 16/2017-State Tax (Rate) - Dated:- 28-6-2017 - Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 16/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10- 43/2017/CT/V (84) -In exercise of the powers conferred by section 55 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby specifies, - (i) United Nations or a specified international organisation; and (ii) Foreign diplom .....

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ded to be used for official use of the United Nations or the specified international organisation. (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 ref .....

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mission or consular post; or for personal use of the said diplomatic agent or career consular 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 .....

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