It notifies certain goods failing into specified tariff heading in respect of which refund of un-utilized input tax credit is not allowed where the credit has accumulated on account of inverted duty structure. 

It notifies the Canteen Stores Department, as a person entitled to claim a refund of 50%  of the applicable UTT  paid by it on the inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.

It notifies specialized agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act, 2017. 

It fixes the rate of interest per annum for the purposes of section 21 of UTGST Act, 2017 read with section 50(1),  50(3), 54(12), 56 and proviso to  section 56 of CGST Act, 2017.

Notification Nos.

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 UTT paid on inward supply of such goods.