{"act":{"id":"andhra-pradesh-goods-services-tax-act-2017","short_title":"The Andhra Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"16","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Andhra Pradesh","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf","url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"55","heading":null,"text":"Refund in certain cases- The Government, may, on the recommendations 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 (Act No.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. 1 Ins. by Act 23 of 2018, s.23 (w.e.f. 1-2-2019) 2 Subs. by Act 23 of 2018, s.23, for sub clause (e) (w.e.f. 1-2-2019)","html":"<p>Refund in certain cases- The Government, may, on the recommendations 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 (Act No.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. 1 Ins. by Act 23 of 2018, s.23 (w.e.f. 1-2-2019) 2 Subs. by Act 23 of 2018, s.23, for sub clause (e) (w.e.f. 1-2-2019)</p>","words":124,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/section/55/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}