Section 55 implements India's treaty commitments: bodies such as UN agencies and foreign missions pay GST on what they buy, and then claim it back. The section only enables the notification; the claim is made under section 54(2).
Key points
- Under section 55 of the CGST Act, 2017 the Government may notify UN specialised agencies, multilateral financial institutions and organisations under the United Nations (Privileges and Immunities) Act, 1947, foreign consulates and embassies, and other persons as entitled to refund of tax paid on notified inward supplies.
- The notified bodies are listed in Notification 16/2017-Central Tax (Rate); they obtain a Unique Identity Number under section 25(9) and claim refund under section 54(2) within two years from the end of the quarter of receipt.
The provisions
55Refund in certain cases
Statutory text
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.
**Kindly also refer to Notification No. 13/2022 CT dated 5th Jul, 2022(w.e.f. 01.03.2020).
- Notification 16/2017-Central Tax (Rate), 28.06.2017
- Rule 95, CGST Rules; Form GST RFD-10
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can embassies claim refund of GST?
- Yes. Foreign embassies and consulates notified under section 55 of the CGST Act claim refund of GST on their inward supplies under section 54(2), within two years from the end of the quarter of receipt, subject to the conditions of Notification 16/2017-Central Tax (Rate).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Claims are made quarterly in Form GST RFD-10 under Rule 95, on supplies received from registered persons against invoices showing the claimant's Unique Identity Number; for foreign missions the refund is subject to the conditions in the notification, including reciprocity as certified by the Ministry of External Affairs. The time limit is in section 54(2) — two years from the last day of the quarter since 01.10.2022 (six months earlier) — and the period 01.03.2020 to 28.02.2022 is excluded under Notification 13/2022-Central Tax.