Section 55, Central Goods and Services Tax Act, 2017 [S10-7W3]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
55. Refund in certain cases.- **.—
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.
Defined terms in this text (4)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply
goods: 38 more definitions.
Government: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (23) "Government" or the Government shall include both the Central Government and any State Government;
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
Made under this section, or naming it (15)
Notification No. 20/2018-Central Tax [N10-AJQ], 28 March 2018, in force. Recital: "Whereas, as per section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), 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 (hereafter in this notification referred to as the specified persons), 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; Whereas, the Central Government has laid down the conditions and restrictions for claiming of refund of taxes under section 55 of the said Act vide the Central Goods and Services Tax Rules, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 14/2018-Central Tax, dated the 23rd March, 2018, published vide number G.S.R 266 (E), dated the 23rd March, 2018; Whereas, as per sub-section (2) of section 54 of the said Act, the specified persons, as notified under section 55 of the said Act, are entitled to a refund of tax paid by them 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; Whereas, the facility for filing the claim of refunds under section 55 of the said Act has been made available on the common portal recently; Now, therefore, in exercise of the powers conferred by section 148 of the said Act, the Central Government, on the recommendations of the Council"
Notification No. 6/2017-Central Tax (Rate) [N10-1X0], 28 June 2017, in force. Recital: "In exercise of the powers conferred by section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 11/2019-Central Tax (Rate) [N10-HA1], 29 June 2019, in force. Recital: "In exercise of the powers conferred by section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council"
Notification No. 16/2017-Central Tax (Rate) [N10-18F], 28 June 2017, in force. Recital: "In exercise of the powers conferred by section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"
Circular No. 106/25/2019-GST [C10-3M8], 29 June 2019, in force. No recital printed.
Circular No. 68/42/2018-GST [C10-2CS], 5 October 2018, in force. The text contains "Section 55 of the Central Goods and Services Tax Act, 2017".
Notification No. 13/2022-Central Tax [N10-WVQ], 5 July 2022, in force. The text contains "section 55 of the said Act".
Notification No. 39/2017-Central Tax [N10-6J2], 13 October 2017, in force. The text contains "section 55 of the said Act".
Notification No. 11/2017-Integrated Tax [N10-5RT], 13 October 2017, in force. The text contains "section 55 of the said Act".
Notification No. 6/2017-Integrated Tax (Rate) [N10-1Z4], 28 June 2017, in force. The text contains "section 55 of the Central Goods and Services Tax Act, 2017".
Notification No. 10/2019-Integrated Tax (Rate) [N10-H97], 29 June 2019, in force. The text contains "section 55 of the Central Goods and Services Tax Act, 2017".
Notification No. 13/2017-Integrated Tax (Rate) [N10-11X], 28 June 2017, in force. The text contains "section 55 of the Central Goods and Services Tax Act, 2017".
Notification No. 6/2017-Union Territory Tax (Rate) [N10-20K], 28 June 2017, in force. The text contains "section 55 of the Central Goods and Services Tax Act, 2017".
Notification No. 11/2019-Union Territory Tax (Rate) [N10-HCD], 29 June 2019, in force. The text contains "section 55 of the Central Goods and Services Tax Act, 2017".
Notification No. 16/2017-Union Territory Tax (Rate) [N10-19D], 28 June 2017, in force. The text contains "section 55 of the Central Goods and Services Tax Act, 2017".
Cited by (2)
Section 54, Central Goods and Services Tax Act, 2017 [S10-7VD], 12 April 2017, Band A. "section 55".
Rule 95, Central Goods and Services Tax Rules, 2017 [S10-GHF], 19 June 2017, Band A. "section 55".
Not held (0)
none
Duties published under this section (0)
none