Embassies/Consulates entitled to refund of 'Compensation Cess' on supply of goods/services
CBIC clarifies that UN and specified international organizations, foreign Diplomatic mission or consular posts, diplomatic agents and consular offices posts, shall be entitled to refund of 'Compensation Cess' payable on intra-state and inter-state supply of goods and/ or services; Explains that notifications issued under CGST Act except those prescribing rate or granting exemptions, are applicable for purpose of Compensation Cess Act; Accordingly, Notification No. 16/ 20...