Section 55 CGST Act — GST Refund for UN Organisations, Embassies, Consulates & Notified Persons

1. Why Section 55 matters

Searches such as “Section 55 GST”, “GST refund for UN”, “GST refund for embassy”, “GST refund for diplomatic mission”, “RFD-10”, “GSTR-11” and “GST refund for specialised agencies” all point toward this special refund mechanism.

Section 55 is different from the ordinary GST refund provision in Section 54. It is a special statutory route for persons or organisations specifically brought within its scope by Government notification on the recommendation of the GST Council.

2. Section 55 in very simple language

Imagine an organisation such as a specified United Nations organisation buying office supplies or services in India for its official activities.

The supplier may charge GST on the supply. Instead of treating that GST as a permanent cost for the notified organisation, the Government can provide a special refund mechanism.

The organisation submits its eligible inward-supply details and supporting documents through the prescribed process. If the conditions are satisfied, the GST paid on qualifying supplies can be refunded.

3. Why was Section 55 created?

International organisations, diplomatic missions and certain specialised agencies can have privileges and immunities under international arrangements and domestic law.

GST is normally charged on taxable supplies. Section 55 provides a controlled mechanism through which specified entities can obtain refund of tax paid on notified inward supplies, so that the GST treatment can operate consistently with the privileges and exemptions available to those entities.

This is why Section 55 should be read together with the relevant notification, Rule 95 and, where applicable, the governing treaty or international agreement.

4. Statutory structure

Section 55 is short compared with Section 54. Its importance comes from the notification and Rules that operate underneath it.

5. Who can get this refund?

Section 55 does not create a universal refund right for every foreign organisation. The Government must specify the person or class through notification.

The exact current eligibility must always be checked against the relevant notification rather than inferred merely from the organisation's name.

6. Why notification is essential

Section 55 uses a notification-based mechanism. Therefore, the section alone is not enough to calculate a claim.

For a real refund file, the reviewer should identify:

1. the notification covering the applicant;
2. the goods/services covered;
3. the date from which the benefit applies;
4. any minimum invoice value;
5. official-use or other purpose conditions;
6. invoice/UIN requirements; and
7. any special restrictions.

7. What supplies can be refunded?

The refund is for tax paid on notified supplies of goods or services or both received by the eligible person.

Therefore, the correct question is not “Did the organisation pay GST?” but:

The notification may impose specific conditions on the nature of goods/services, purpose, invoice value, supplier registration and documentation.

8. Official-use condition

A key practical restriction for international organisations is the requirement that eligible supplies be used or intended to be used for the official use of the organisation where the notification requires such certification.

The GST refund handbook records the mechanism under Notification 16/2017-Central Tax (Rate), including the requirement for a certificate from the United Nations or specified international organisation that the goods/services have been used or are intended to be used for official use. citeturn0search6

This means a refund file should not merely contain the invoice. It should contain evidence satisfying the purpose/use requirement prescribed by the applicable notification.

9. Rule 95 explained

Rule 95 is the main procedural rule for refunds to persons eligible under Section 55.

CBIC's current public refund-rules page also describes the quarterly RFD-10/GSTR-11 procedure and the invoice conditions under Rule 95. citeturn0search0

10. RFD-10

FORM GST RFD-10 is the prescribed application form used by eligible Section 55 persons for claiming the refund.

The applicant should treat RFD-10 as the summary of a supporting refund file, not as a standalone form.

The underlying working should reconcile:

• opening/refund-period purchase records;
• eligible invoices;
• GSTIN/UIN details;
• GSTR-11 data;
• tax amounts;
• notification eligibility; and
• official-use certification where applicable.

11. GSTR-11

GSTR-11 is the statement of inward supplies associated with the Section 55 refund process.

It is important because the applicant is the recipient of the supply. The supplier reports outward supplies, and the eligible recipient's inward-supply statement is used to support the refund claim.

12. Invoice conditions

Rule 95 requires the inward supplies to satisfy prescribed conditions.

The refund is generally available where the supply is received from a registered person against a tax invoice and the required details are correctly recorded.

The applicant's name and GSTIN/UIN should be correctly reflected on the invoice, subject to the specific Rule 95 exception where an invoice copy duly attested by the authorised representative may be accepted if the UIN was not mentioned.

13. ₹5,000 invoice condition

Rule 95(3), as reflected in the current refund-rule framework, requires the price of the supply covered by a single tax invoice to exceed ₹5,000 excluding tax, along with the other prescribed conditions. citeturn0search0

This means a claimant should not simply total many small invoices and assume that they automatically satisfy a per-invoice threshold if the Rule requires the threshold to be tested invoice-by-invoice.

14. UIN and invoice name

International organisations and other eligible entities may have a Unique Identity Number (UIN) under the GST registration framework.

For the Section 55 refund mechanism, the UIN/GSTIN details on the invoice are important because they establish the connection between the purchase and the eligible refund claimant.

If the UIN is missing from an invoice, Rule 95 contains a specific mechanism under which a duly attested invoice copy may support the claim, subject to the Rule's conditions. citeturn0search1

15. Quarterly filing

Unlike many ordinary refund claims under Section 54, Rule 95 provides a special periodic filing process.

The eligible person generally applies once every quarter through RFD-10 with GSTR-11.

16. Time limit

Section 55 has a special time-limit rule through Section 54(2). The current statutory framework provides a special period for persons covered by Section 55 rather than simply applying the ordinary Section 54(1) two-year limitation.

The special rule is linked to the last day of the quarter in which the supply was received. The GST Council's statutory material records the Section 54(2) framework as a claim before expiry of two years and six months from the last day of that quarter. citeturn0search4

17. Refund sanction

After the application is received, the refund authority verifies whether the claim satisfies Section 55, the notification and Rule 95.

Typical checks include:

• claimant's eligibility;
• notification coverage;
• supplier registration;
• invoice details;
• UIN/GSTIN matching;
• ₹5,000 invoice condition where applicable;
• official-use certification;
• GSTR-11 consistency; and
• other restrictions in the notification.

Rule 95 applies the relevant refund sanction/payment framework to these claims.

18. Treaty/international agreement protection

Rule 95 contains an important safeguard: where an express provision in a treaty or other international agreement to which the President or Government of India is a party is inconsistent with the refund Rules, the treaty or international agreement prevails.

This is particularly relevant to Section 55 because the provision is closely connected with international organisations, diplomatic missions and privileges/immunities.

19. UN and specialised agencies

Section 55 expressly contemplates specialised agencies of the United Nations Organisation.

Notification 16/2017-Central Tax (Rate), dated 28 June 2017, operationalised a refund mechanism for specified UN organisations and specialised international organisations for eligible domestic supplies.

The Government's 2026 Refund Handbook explains that the notified organisation must provide the prescribed certification concerning official use. citeturn0search6

Practical implication

The organisation's procurement team should capture GST invoices correctly at the time of purchase instead of trying to reconstruct missing invoice information at quarter-end.

20. Embassies and consulates

Foreign embassies and consulates can also fall within the Section 55 framework when notified.

However, the existence of diplomatic status by itself should not be treated as a blanket GST exemption. A supplier may still charge GST on a taxable supply, after which the eligible diplomatic mission may claim refund under the prescribed mechanism.

CBIC's sectoral FAQ specifically explains this distinction: banks/insurers can charge GST on relevant taxable services supplied to specified international organisations or diplomatic missions, while the recipient can claim refund subject to Section 55 conditions. citeturn0search2

21. Notification 16/2017-Central Tax (Rate)

Notification 16/2017-Central Tax (Rate), dated 28 June 2017, is a key notification in the Section 55 framework for specified international organisations.

The notification should be read carefully for the exact class of organisation, eligible supplies and conditions applicable during the relevant period.

A professional reviewer should also check whether later notifications have amended, superseded or supplemented the original notification for the relevant claimant or supply.

22. IGST on imports

Section 55 is principally framed around taxes paid on notified inward supplies. A separate practical issue arises where a specialised agency pays IGST on imported goods.

The 2026 GST Refund Handbook records that the Board decided to operationalise a mechanism through customs field formations for refund of IGST paid on imports by specialised agencies notified under Section 55, based on the parity between IGST on imported goods and domestic IGST treatment. citeturn0search6

23. Practical examples

Example 1 — UN office supplies

A notified UN organisation purchases office equipment from a GST-registered supplier. The invoice contains the organisation's required UIN/details and the supply meets the notification conditions. GST is paid and the eligible amount is included in the quarterly Section 55 refund claim.

Example 2 — Invoice below ₹5,000

A single eligible invoice has taxable value ₹4,800. Even if the quarterly total is large, the Rule 95 per-invoice condition must be considered. The invoice may not qualify where the ₹5,000 condition applies.

Example 3 — Invoice above ₹5,000

A single eligible invoice has taxable value ₹25,000 plus GST. If all other conditions are satisfied, it can be considered for the Section 55 refund.

Example 4 — UIN missing

The supplier issues an otherwise eligible invoice but omits the UIN. The Rule 95 mechanism for a duly attested invoice copy should be examined rather than automatically rejecting the claim.

Example 5 — Personal-use purchase

An organisation purchases an item that is outside the official-use requirement. It should not be included merely because the supplier charged GST.

Example 6 — Unregistered supplier

An invoice from an unregistered supplier generally cannot satisfy the Rule 95 registered-supplier invoice condition for this refund route.

Example 7 — Quarterly filing

The organisation accumulates 120 eligible invoices during a quarter. It reconciles the invoices, supplier data and GSTR-11, prepares the claim and files RFD-10 for the quarter.

Example 8 — Embassy bank service

A bank provides taxable services to a notified diplomatic mission and charges GST. The bank's invoice is not automatically GST-free. The mission may claim the eligible tax through the Section 55 mechanism, subject to the notification and Rule 95.

Example 9 — Imported equipment

A notified specialised agency imports equipment and pays IGST at customs. The separate customs refund mechanism for notified specialised agencies should be examined.

Example 10 — Treaty conflict

If an express treaty provision is inconsistent with a GST refund Rule, Rule 95 itself recognises that the treaty/international agreement can prevail.

24. Construction/business examples

Section 55 is not a normal construction-business refund provision, but construction and facility-management purchases can occur in the operations of an eligible international organisation.

Office renovation

A notified international organisation contracts with an Indian vendor for eligible taxable renovation-related services. The organisation should determine whether the service falls within the notified supplies and whether the official-use and invoice conditions are met.

Security/facility services

A notified organisation receives taxable security or facility services. The supplier charges GST where applicable. The recipient can consider the tax for Section 55 refund only if the relevant notification covers the service and all conditions are met.

Professional services

Legal, consultancy, audit or professional services should not automatically be included. The applicable notification must be checked for the exact service/category.

25. Accounting treatment

The eligible organisation should distinguish GST paid to suppliers from GST ultimately treated as a refundable amount.

Accounting policies should also consider whether the GST is initially recorded as an expense/cost and subsequently recognised as a refund receivable based on the organisation's accounting framework and certainty of recovery.

26. Internal controls

27. Legislative timeline

28. GST Council context

Refund provisions for UN organisations, embassies and specialised agencies form part of the broader GST refund architecture.

The GST Council's refund material recognises refund of taxes on purchases made by UN organisations and embassies under Section 55 as a distinct category from ordinary export/inverted-duty refunds. citeturn0search7

The Council has also considered special refund treatment for duty-free shops and specialised agencies, illustrating why Section 55 claims must be analysed against the exact statutory and notification framework rather than treated as generic Section 54 claims. citeturn0search8

29. Section 54 vs Section 55

30. Common mistakes

• Assuming every embassy automatically gets a GST refund on every purchase.
• Not checking the exact Section 55 notification.
• Including services/goods outside the notified category.
• Ignoring the official-use requirement.
• Missing the ₹5,000 invoice condition where applicable.
• Failing to mention the UIN/GSTIN on invoices.
• Ignoring the special Rule 95 treatment for a missing UIN.
• Combining small invoices merely to cross the ₹5,000 threshold.
• Using ordinary Section 54 RFD-01 procedure instead of the special Section 55/RFD-10 route.
• Mixing customs import IGST refund with domestic supplier-invoice refund.
• Failing to reconcile GSTR-11 with supplier data.
• Assuming diplomatic status itself makes the supplier's invoice GST-free.

31. Professional workflow

32. Section 55 GST FAQs

What is Section 55 of the CGST Act?

Section 55 allows the Government to notify specified organisations/persons who can claim refund of tax paid on notified inward supplies of goods or services, subject to prescribed conditions.

Who can claim refund under Section 55?

Specified UN organisations, specialised agencies, multilateral financial institutions/organisations, foreign embassies/consulates and other notified persons/classes can qualify.

Is Section 55 available to every embassy?

The claimant must fall within the applicable notification and satisfy its conditions. Diplomatic status alone should not be treated as a blanket refund entitlement.

What is RFD-10?

RFD-10 is the prescribed refund application used for the special Section 55 refund process.

What is GSTR-11?

GSTR-11 is the inward-supply statement used to support the Section 55 refund application.

How often is Section 55 refund claimed?

Rule 95 provides a quarterly application framework.

What is the ₹5,000 rule?

Rule 95 contains an invoice-level condition that the price covered by a single tax invoice should exceed ₹5,000 excluding tax, subject to the exact Rule/notification applicable.

Can invoices below ₹5,000 be combined?

Do not assume they can be combined merely to cross the threshold. The Rule's invoice-level wording must be followed.

What if UIN is missing from the invoice?

Rule 95 contains a special mechanism for submitting a duly attested invoice copy where the UIN is not mentioned, subject to the prescribed conditions.

Can an embassy ask the supplier not to charge GST?

Not automatically. The supplier may have to charge GST on a taxable supply, with the eligible recipient subsequently claiming refund under the notified Section 55 mechanism.

Is GST refund under Section 55 the same as Section 54?

No. Section 55 is a special notification-based refund route, with a distinct Rule 95 process.

What is the time limit for Section 55 refund?

Section 54(2) provides the special limitation framework, generally linked to two years and six months from the last day of the quarter in which the supply was received.

Can specialised agencies claim refund of import IGST?

A separate customs-side mechanism has been operationalised for notified specialised agencies. The import procedure should be checked separately from domestic RFD-10 claims.

Does official use matter?

Yes, where the applicable notification requires certification that the goods/services are used or intended for official use.

Can treaty provisions override GST Rules?

Rule 95 expressly recognises that an inconsistent express provision in an applicable treaty or international agreement can prevail.

33. Related provisions