Section 55 – Refunds to Certain Persons
Section 55 of CGST Act, 2017 – Refunds to Certain Persons Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Scope and Purpose of Section 55 Section 55 provides a special refund mechanism for certain specified persons who enjoy privileges and immunities under international law. This provision ensures that: GST does not become a cost for diplomatic and international bodies India honours its international treaty obligations 2. Statutory Provision – Section 55 Section 55: 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, consulate or embassy of foreign countries, or any other person or class of persons, and provide for refund of the tax paid on the inward supplies of goods or services or both recei...