It specifies the Canteen Stores Department under the Ministry of Defense as a person who is entitled to claim a refund of 50% of the applicable central tax paid by it on all inward supplies of goods received by it for subsequent supply to Unit Run Canteen of Canteen Store Department (CSD) or the authorized customers of the CSD. 

It specifies United Nations or a specified international organization or foreign diplomatic mission or consular post in India or diplomatic agents or career consular officers posted therein entitled to claim a refund of taxes paid on the notified supplies of goods or services received by them under CGST Act, 2017.  

It specifies retail outlets established in the departure area of an International airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons, entitled to claim refund of applicable central tax paid on inward supply of such goods.