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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