Monday, 9 January 2017

Section-49. Refund in certain cases under Model GST Law

                     Section-49.                         Refund in certain cases under Model GST Law


The Central/State Government may, on the recommendation 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 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 received by
them.

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