Section 55 of Sikkim GST Act 2017
[ Section 55 of Sikkim GST Act 2017 explains Refund in certain cases and is covered in CHAPTER XI REFUNDS ]
Refund in certain cases
55. 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 (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.