2018 GST Service Rates Consolidated Notification CGST (Part -6) | GST Updates PDF Download

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Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of 
law. 
 
[Updated version of the Notification No. 16/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
 
Government of India 
Ministry of Finance 
(Department of Revenue) 
 
Notification No. 16/2017-Central Tax (Rate) 
 
New Delhi, the 28
th
 June, 2017 
 
G .S .R.….( E ).-In exercise of the powers conferred by section 55 of the Central Goods and 
Services Tax Act, 2017 (12 of 2017), the Central Government hereby specifies, -  
(i) United Nations or a specified international organisation; and   
(ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career 
consular officers posted therein, 
 
for the purposes of the said section subject to the following conditions:-  
 
(a) United Nations or a specified international organisation shall be entitled to claim refund 
of central tax paid on the supplies of goods or services or both received by them subject 
to a certificate from United Nations or that specified international organisation that the 
goods and services have been used or are intended to be used for official use of the 
United Nations or the specified international organisation.  
 
(b) Foreign diplomatic mission or consular post in India, or diplomatic agents or career 
consular officers posted therein shall be entitled to claim refund of central tax paid on the 
supplies of goods or services or both received by them subject to, -  
(i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or 
career consular officers posted therein, are entitled  to refund of central tax, as stipulated 
in the certificate issued by the Protocol Division of the Ministry of External Affairs, 
based on the principle of reciprocity; 
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1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding or 
force. Notifications as published in the official Gazette of Government of India have the force of 
law. 
 
[Updated version of the Notification No. 16/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
 
Government of India 
Ministry of Finance 
(Department of Revenue) 
 
Notification No. 16/2017-Central Tax (Rate) 
 
New Delhi, the 28
th
 June, 2017 
 
G .S .R.….( E ).-In exercise of the powers conferred by section 55 of the Central Goods and 
Services Tax Act, 2017 (12 of 2017), the Central Government hereby specifies, -  
(i) United Nations or a specified international organisation; and   
(ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career 
consular officers posted therein, 
 
for the purposes of the said section subject to the following conditions:-  
 
(a) United Nations or a specified international organisation shall be entitled to claim refund 
of central tax paid on the supplies of goods or services or both received by them subject 
to a certificate from United Nations or that specified international organisation that the 
goods and services have been used or are intended to be used for official use of the 
United Nations or the specified international organisation.  
 
(b) Foreign diplomatic mission or consular post in India, or diplomatic agents or career 
consular officers posted therein shall be entitled to claim refund of central tax paid on the 
supplies of goods or services or both received by them subject to, -  
(i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or 
career consular officers posted therein, are entitled  to refund of central tax, as stipulated 
in the certificate issued by the Protocol Division of the Ministry of External Affairs, 
based on the principle of reciprocity; 
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(ii) that in case of supply of services, the head of the foreign diplomatic mission or 
consular post, or any person of such mission or post authorised by him, shall furnish an 
undertaking in original, signed by him or the authorised person, stating that the supply of 
services received are for official purpose of the said foreign diplomatic mission or 
consular post; or for personal use of the said diplomatic agent or career consular officer 
or members of his/her family; 
(iii) that in case of supply of goods, concerned diplomatic mission or consulate or an 
officer duly authorized by him will produce a certificate that,–  
(I) the goods have been put to use, or are in the use, as the case may be, of the 
mission or consulate; 
 (II) the goods will not be supplied further or otherwise disposed of before the 
expiry of three years from the date of receipt of the goods; and  
(III) in the event of non-compliance of clause (I), the diplomatic or consular 
mission will pay back the refund amount paid to them; 
(iv)  in case the Protocol Division of the Ministry of External Affairs, after having issued 
a certificate to any foreign diplomatic mission or consular post in India, decides to 
withdraw the same subsequently, it shall communicate the withdrawal of such certificate 
to the foreign diplomatic mission or consular post; 
  
(v)  the refund of the whole of the central tax granted to the foreign diplomatic mission or 
consular post in India for official purpose or for the personal use or use of their family 
members shall not be available from the date of withdrawal of such certificate. 
 
Explanation. -  For the purposes of this notification, unless the context otherwise 
requires,“specified international organisation” means an international organisation declared by 
the Central Government in pursuance of section 3 of the United Nations (Privileges and 
Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act 
apply. 
 
2. This notification shall come into force with effect from the 1
st
 day of July, 2017 
 
[F. No.   334/1/2017-TRU] 
      
(Ruchi Bisht) 
Under Secretary to the Government of India