Refund in certain cases
Section 55, CGST Act
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In one line
Section 55 lets notified bodies – UN agencies, notified multilateral institutions, foreign embassies/consulates and other notified persons – claim a refund of the GST they paid on their inward supplies.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The claim is quarterly in FORM RFD-10, supported by the GSTR-11 statement of inward supplies, and the entitlement comes from the notification issued under this section – not from the section itself.
The Canteen Stores Department gets fifty per cent of the tax back under Rule 95B.
The exact words of the law
641 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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