Section 55
Section 55 of the Delhi Goods and Services Tax Act, 2017. 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, Consulate or Embassy of fo
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, 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. Refund in certain cases. 46 of 1947.
Section 55, The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Made under this section, and citing it
4 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
- Notification No. 11/2019- State Tax (Rate)Notification 2021
- Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. (Notification No. 11/2019-State Tax Rate)Notification 2021
- Notification prescribing refund of 50 of DGST on supplies to CSD under section 55Notification 2017
- To notify pecialized agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under DGST Act Section 55Notification 2017
Questions about Section 55
How do I find court cases under Section 55 of the Delhi Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Goods and Services Tax Act 55, section 55 Delhi Goods and Services Tax Act, section 55 of the Delhi Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 55 of the Delhi Goods and Services Tax Act, and has it changed?
1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there are 4: most recently Notification No. 11/2019- State Tax (Rate) (2021), then Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. (Notification No. 11/2019-State Tax Rate) (2021), and 2 more.
When was the Delhi Goods and Services Tax Act enacted?
Delhi Goods and Services Tax Act was enacted in 2017 as Act 3 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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/a80716b6-b6b8-4a70-9070-1e71422b6495.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/7905c17c-0f89-430e-9228-75eb07a04102/content). This page is not a substitute for legal advice.