The Government may, on the recommendations of the Council, by notification, specify
any specialized agency of the United Nations Organization or any Multilateral Financial
Institution and Organization notified under the United Nations (Privileges and
Immunities) Act, 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.
Refund in
certain
cases
Section 55 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 55. Refund in certain cases
delhi-goods-and-services-tax-act-2017-sec-55.json
•
Section 55
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "55",
"title": "Section 55. Refund in certain cases",
"chapter": null,
"content": "The Government may, on the recommendations of the Council, by notification, specify \nany specialized agency of the United Nations Organization or any Multilateral Financial \nInstitution and Organization notified under the United Nations (Privileges and \nImmunities) Act, 1947, Consulate or Embassy of foreign countries and any other person \nor class of persons as may be specified in this behalf, who shall, subject to such \nconditions and restrictions as may be prescribed, be entitled to claim a refund of taxes \npaid on the notified supplies of goods or services or both received by them. \n Refund in \ncertain \ncases",
"footnote": "",
"is_definition": false,
"sort_order": 660
},
"prev_section": "54",
"next_section": "56"
}