Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under SGST [section 55]
1140-F.T.-16/2017-State Tax (Rate) Dated:- 28-6-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1140-F.T.
Dated Howrah, the 28th day of June, 2017
No. 16/2017-State Tax (Rate)
In exercise of the powers conferred by section 55 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Bengal Ordinance II of 2017), the Governor is pleased hereby to specify, –
(i) United Nations or a specified international organisation; and
(ii) Foreign diplomatic mission or consular po
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n 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 mission or consular p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tificate 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 United Nations (Privileges and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =