Refund claim by UN Agencies :
A specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries or any other person or class of persons as notified under section 55 of CGST Act, entitled to a refund of IGST/CGST/SGST paid by it on inward supplies of goods or services or both, may make an application for such refund to the proper officer, in the form and manner prescribed, before the expiry of sixth month from the last day of the month in which such supply was received – section 54(2) of CGST Act.