alleryStart learning →Who can claim refund under Section 54(2) like a consulate?
AA composition dealer
BA large goods exporter
CA UN specialised agency
DA state government office
Answer & Solution
Correct answer: C. A UN specialised agency
Section 54(2) names specialised agencies of the United Nations, multilateral financial institutions, consulates and embassies.
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Related questions
A provisional zero-rated refund under 54(6) is followed by?Section 54(4) evidence must first establish what?Section 54(1) covers refund of tax and which other item?Cash ledger balance refund may be claimed through?Welfare Fund accounts form is prescribed after consulting?Consumer Welfare Fund sums are used under Section 58(1) for?What does Section 57(a) credit to the Welfare Fund?Which fund does Section 57 of the CGST Act constitute?