Section 55: Refund in certain cases

Q: What does Section 55 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 55 SGST pertains to "Refund in certain cases". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 55 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs refund in certain cases. As verified on 19 May 2026.

Q: Is Section 55 SGST still in force?

Yes, Section 55 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 55 SGST?

धारा 55 SGST is the Devanagari Hindi reference for Section 55 of the The State Goods and Services Tax Act, 2017 (Model). Section 55 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs refund in certain cases. As verified on 19 May 2026.

Q: What is Dhara 55 SGST?

Dhara 55 SGST is the Roman Hindi reference for Section 55 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 55 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs refund in certain cases. As verified on 19 May 2026.

Q: How to cite Section 55 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 55, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 55 (India).

Law on Tips Editorial Board

- 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.