Notifying United Nation or a specified international organization; and Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein as the persons entitled to claim refund of taxes paid on notified supplies of goods and services both received by them and theconditions and restriction thereof under section 55 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
G.O. (P) No. 77/2017/TAXES Dated:- 30-6-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No. 77/2017/TAXES
30th June, 2017
Dated, Thiruvananthapuram, 16th Mithunam, 1192
9th Ashadha, 1939.
S. R. O. No. 375/2017.-In exercise of the powers conferred by section 55 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala hereby specifies,-
(i) United Nations or a specified international organisation; and
(ii) Foreign diplomatic mission or
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of state tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based oil 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 post; or for personal use of the said diplomatic agent or career consular officer or members of his family;
(iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that,-
(I) the goods have been put to use, or are in the use, as the case may be, of the mission or consulate;
(II) the goods will not be supplied further or otherwise disposed of before the expiry of three years from the date
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ileges and Immunities Act) 1947 (Central Act 46 of 1947), to which the provisions of the Schedule to the said Act apply.
This notification shall come into force with effect from the 1st day of July, 2017.
By order of the Governor,
MINHAJ ALAM,
Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
As per section 55 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) 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 National (Privileges and Immunities) Act, 1947 (Central Act 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 o
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