{"id":10990,"date":"2018-03-19T17:15:17","date_gmt":"2018-03-19T11:45:17","guid":{"rendered":""},"modified":"2018-03-19T17:15:17","modified_gmt":"2018-03-19T11:45:17","slug":"refund-to-canteen-csd-uno-embassy-etc","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=10990","title":{"rendered":"REFUND TO CANTEEN(CSD) UNO, EMBASSY ETC"},"content":{"rendered":"<p>REFUND TO CANTEEN(CSD) UNO, EMBASSY ETC<br \/> Query (Issue) Started By: &#8211; VIKRAM SHARMA Dated:- 19-3-2018 Last Reply Date:- 26-3-2018 Goods and Services Tax &#8211; GST<br \/>Got 7 Replies<br \/>GST<br \/>Dear Members<br \/>\nAs per section 54(2), A specialised agency of the UNO or any Multilateral Financial Institution, Consulate or Embassy of foreign countries or any other person or class of persons, as notified under section 55 i e CANTEEN STORE DEPOT, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received.<br \/>\nCANTEEN STORE DEPOTS are eligible for <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113498\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ion of time limit.<br \/>\nReply By Ganeshan Kalyani:<br \/>\nThe Reply:<br \/>\ni agree with the view&#39;s of Sri Kasturi Sir.<br \/>\nReply By Alkesh Jani:<br \/>\nThe Reply:<br \/>\nSir, please quote authority for 50% refund of GST, for my knowledge purpose.<br \/>\nReply By SHOBHIT BANSAL:<br \/>\nThe Reply:<br \/>\nNotification No. 6\/2017-Central Tax (Rate) New Delhi, the 28th June, 2017<br \/>\nReply By ANITA BHADRA:<br \/>\nThe Reply:<br \/>\nVery informative discussion .<br \/>\nThanks for sharing Notification details &#8211; 50% refund<br \/>\nRegards<br \/>\nReply By Alkesh Jani:<br \/>\nThe Reply:<br \/>\nSir, Thanks for the information, the Section 25(9)(b) states that any other person or class of persons, as may be notified by the Commissioner. Please let me know the authority notifying CSD by the Commissioner for registration under above section. For <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113498\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>REFUND TO CANTEEN(CSD) UNO, EMBASSY ETC Query (Issue) Started By: &#8211; VIKRAM SHARMA Dated:- 19-3-2018 Last Reply Date:- 26-3-2018 Goods and Services Tax &#8211; GSTGot 7 RepliesGSTDear Members As per section 54(2), A specialised agency of the UNO or any Multilateral Financial Institution, Consulate or Embassy of foreign countries or any other person or class &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=10990\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;REFUND TO CANTEEN(CSD) UNO, EMBASSY ETC&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10990","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10990","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10990"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10990\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}