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]
16/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
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 diplomatic missi
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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 refund of state tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity;
(ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mi
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r having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post;
(v) the refund of the whole of the state tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate.
Explanation. – For the purposes of this notification, unless the context otherwise requires,"specified international organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the
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