Section 55 of CGST Act

 Refund in certain cases

Enforced with effect from 1-7-2017.

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.

• See also –
•  
• Rule 95 of the CGST Rules, 2017; and
• Form Nos. GST RFD-02, RFD-10, RFD-10A and RFD-10B of the CGST Rules, 2017.

• For Officers of State Tax or Union Territory Tax, authorization of proper officer for purposes of section 54 or 55, see Notification No. 39/2017-Central Tax, dated 13-10-2017 and Notification No. 11/2017-Integrated Tax, dated 13-10-2017.

• For Notified Specialised Agencies entitled to claim a refund of taxes paid on supplies of goods or services or both received by them, see Notification No. 20/2018-Central Tax, dated 28-3- 2018.

• For refund of 50% of CGST on supplies of goods to Canteen Stores Department (CSD) under Ministry of Defense, see Notification No. 6/2017-Central Tax (Rate), dated 28-6-2017.

• For refund of 50% of IGST on supplies of goods to Canteen Stores Department (CSD) under Ministry of Defense, see Notification No. 6/2017-Integrated Tax (Rate), dated 28-6-2017.

• For notified specialised agencies entitled to claim a refund of taxes paid on supplies of goods or services or both received by them, see Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017, Notification No. 13/2017-Integrated Tax (Rate), dated 28-6-2017 and Notification No. 16/2017-Union Territory Tax (Rate), dated 28-6-2017.

• For refund of applicable Central Tax to retail outlets established in the departure area of International Airport beyond the Immigration counters making tax free supply of goods to an outgoing International Tourist, see Notification No. 11/2019-Central Tax (Rate), dated 29-6-2019.

• For refund of applicable Integrated Tax to retail outlets established in the departure area of International Airport beyond the Immigration Counters making tax free supply of goods to an outgoing International Tourist, see Notification No. 10/2019-Integrated Tax (Rate), dated 29-6-2019.

• For refund of applicable Union Territory Tax to retail outlets established in the departure area of International Airport beyond the Immigration Counters making tax free supply of goods to an outgoing International Tourist, see Notification No. 11/2019-Union Territory Tax (Rate), dated 29-6-2019.

• For refund of 50% of UTGST on supplies of goods to Canteen Stores Department (CSD) under Ministry of Defence, see Notification No. 6/2017-Union Territory Tax (Rate), dated 28-6-2017.