Section 95: Refund of tax to certain persons

Q: What does Section 95 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 95 GST pertains to "Refund of tax to certain persons". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 95 of The Central Goods and Services Tax Rules, 2017 (GST) governs refund of tax to certain persons. As verified on 22 May 2026.

Q: Is Section 95 GST still in force?

Yes, Section 95 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 95 GST?

धारा 95 GST is the Devanagari Hindi reference for Section 95 of the The Central Goods and Services Tax Rules, 2017. Section 95 of The Central Goods and Services Tax Rules, 2017 (GST) governs refund of tax to certain persons. As verified on 22 May 2026.

Q: What is Dhara 95 GST?

Dhara 95 GST is the Roman Hindi reference for Section 95 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 95 of The Central Goods and Services Tax Rules, 2017 (GST) governs refund of tax to certain persons. As verified on 22 May 2026.

Q: How to cite Section 95 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 95, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, 2017, § 95 (India).

Law on Tips Editorial Board

- [(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11] [Substituted by Notification No. G.S.R. 1602(E), dated 29.12.2017 (w.e.f. 19.6.2017).].

(2)

An acknowledgment for the receipt of the application for refund shall be issued in FORM GST RFD-02.

(3)

The refund of tax paid by the applicant shall be available if -

(4)

The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule.

(5)

Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.