Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 55, verbatim (show)
* Section 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.
*Enforced w.e.f. 1st July, 2017. **Kindly also refer to Notification No. 13/2022 CT dated 5th Jul, 2022(w.e.f. 01.03.2020).
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
The notification specifying the person the enabling limb of section 55
Questions to answer on the file2 questions
Which person the claimant is the classes section 55 names
Questions to answer on the file2 questions
The notified supplies received the object of the refund
Questions to answer on the file3 questions
The prescribed conditions and restrictions the qualifying words of section 55
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| records the commencement of the section; it does not change its words | the notification enforcing the section | w.e.f. 1st July, 2017 | |
| directs the reader to another instrument; it does not substitute, insert or omit any word of the section | Notification No. 13/2022 CT dated 5th Jul, 2022[2] | w.e.f. 01.03.2020, a date earlier than the date of the notification itself |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (4)
| Number | Date | Subject |
|---|---|---|
| Circular No. 227/21/2024-GST | 11 July 2024 | Processing of refund applications filed by Canteen Stores Department (CSD). |
| Circular No. 106/25/2019-GST | 29 June 2019 | Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg. withdrawn by a later instrument |
| Circular No. 68/42/2018-GST | 5 October 2018 | Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 |
| Circular No. 36/10/2018-GST | 13 March 2018 | Processing of refund application for UIN entities. |
Notifications (16)
| Number | Date | Subject |
|---|---|---|
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 13/2022-Central Tax | 5 July 2022 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act |
| Notification No. 11/2019-Central Tax (Rate) | 29 June 2019 | 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. made under this section |
| Notification No. 10/2019-Integrated Tax (Rate) | 29 June 2019 | 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. made under this section |
| Notification No. 11/2019-Union Territory Tax (Rate) | 29 June 2019 | 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. made under this section |
| Notification No. 20/2018-Central Tax | 28 March 2018 | Extension of due date for filing of application for refund under section 55 by notified agencies rescinded by a later instrument |
| Notification No. 75/2017-Central Tax | 29 December 2017 | CGST (Fourteenth Amendment) Rules,2017 |
| Notification No. 39/2017-Central Tax | 13 October 2017 | Seeks to cross-empower State Tax officers for processing and grant of refund amended by a later instrument |
| Notification No. 11/2017-Integrated Tax | 13 October 2017 | Seeks to cross-empower State Tax officers for processing and grant of refund amended by a later instrument |
| Notification No. 06/2017-Central Tax (Rate) | 28 June 2017 | Refund of 50% of CGST on supplies to CSD under section 55 made under this section |
| Notification No. 16/2017-Central Tax (Rate) | 28 June 2017 | To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act made under this section |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
| Notification No. 06/2017-Integrated Tax (Rate) | 28 June 2017 | Notification prescribing refund of 50% of IGST on supplies to CSD under section 20 made under this section |
| Notification No. 13/2017-Integrated Tax (Rate) | 28 June 2017 | To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act made under this section |
| Notification No. 06/2017-Union Territory Tax (Rate) | 28 June 2017 | Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act made under this section |
| Notification No. 16/2017-Union Territory Tax (Rate) | 28 June 2017 | To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act made under this section |
Unsettled questions
The words of section 55 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Whose payment of tax does "taxes paid on the notified supplies... received by them" mean, and what must a claimant who received the supply show about the tax charged on it?
See also
- Section 54 of the CGST Act, 2017: refund of tax
- Section 56 of the CGST Act, 2017: interest on delayed refunds
References
- Central Board of Indirect Taxes and Customs. "Section 55. Refund in certain cases". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- Notification No. 13/2022-Central Tax, dated 5 July 2022: Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act. Cited in CBIC footnote `**`.
External links
- CGST Act, 2017, Section 55 on the CBIC tax information portal