The Central Goods and Services Act, 2017 (CGST Act)
Section 55 – Refund in certain cases
The Government may, on the recommendations of the Council by notification specify any specialized agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation 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.