Chapter XI - Refunds
Section 55
Section 55: Refund in certain cases
Section 55 enables notified international agencies, embassies and other specified persons to claim refund on notified inward supplies.
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Need advice on Section 55?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
This is a notification-based refund route for certain international bodies and other specified persons; it is not a general exemption for every purchase.
Key takeaways
Eligible person
The Government may specify relevant UN agencies, notified multilateral institutions, consulates, embassies and other persons or classes.
Eligible supplies
Refund concerns taxes paid on notified goods or services received by the specified person.
Conditions
Prescribed conditions and restrictions, plus the applicable notification, determine the actual claim.
Eligible person
The Government may specify relevant UN agencies, notified multilateral institutions, consulates, embassies and other persons or classes.
Eligible supplies
Refund concerns taxes paid on notified goods or services received by the specified person.
Conditions
Prescribed conditions and restrictions, plus the applicable notification, determine the actual claim.
Practical checklist
Do
- Verify the claimant appears in the relevant notification.
- Match invoices to notified inward supplies.
- Apply the prescribed refund process and conditions.
Avoid
- Assume a prescribed or notified detail without checking the applicable current instrument.
Frequently asked questions
Does an embassy automatically receive a refund on all purchases?
No. Section 55 depends on notification and prescribed conditions for the claimant and supplies.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026