Rules 95 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Three rules sit outside the ordinary refund machinery, each serving a narrow class. Their common feature is that the claimant is a recipient, not a supplier, and the tax was properly charged.
Rule 95 — refund of tax paid on inward supplies by notified agencies: UN specialised agencies, notified multilateral institutions, consulates and embassies holding a UIN, and other notified persons, claimed in FORM GST RFD-10 on a quarterly basis with GSTR-11. Rule 95A — refund of tax to a retail outlet in the departure area of an international airport on supplies to outgoing international tourists; the rule was subsequently omitted. Rule 95B — refund of tax paid on inward supplies of goods received by the Canteen Stores Department.
Rule 95: notified agencies
Rule 95(1): any person eligible to claim refund under s.55 may apply in FORM GST RFD-10 once in every quarter, electronically, along with a statement of inward supplies of goods or services or both in FORM GSTR-11.
Rule 95(2) — an acknowledgement in FORM GST RFD-02 is issued, and the refund is available where:
(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;
(b) the name and GSTIN or UIN of the applicant is mentioned in the tax invoice; and
(c) such other restrictions or conditions as may be specified in the notification are satisfied.
Rule 95(3) — the provisions of Rule 92 apply for the sanction and payment of refund.
Rule 95(4) — where an express provision in a treaty or other international agreement to which India is a party is inconsistent with the CGST Act or rules, such treaty or agreement shall prevail.
Condition (b) is the one that fails most often. The supplier must record the UIN on the invoice and report it in GSTR-1, and many billing systems treat a UIN as an invalid GSTIN. Unique Identity Number →
Time limit — s.54(2): before the expiry of two years from the last day of the quarter in which such supply was received. A quarter-end reference, not an event-based one, and extended from six months by the Finance Act, 2022.
Rule 95A: airport retail outlets
Introduced to allow a retail outlet established in the departure area of an international airport, beyond the immigration counters, supplying indigenous goods to an outgoing international tourist, to claim refund of the tax paid on its inward supplies.
The mechanism was:
- application in FORM GST RFD-10B, monthly or quarterly;
- self-certified compiled information of invoices issued for the supplies made, with the concerned purchase invoices;
- conditions that the inward supplies were received from a registered person against a tax invoice; the goods were supplied to an outgoing international tourist against foreign exchange without charging tax; and the name and GSTIN of the retail outlet is mentioned in the inward tax invoice.
"Outgoing international tourist" was defined as a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
The rule was subsequently omitted. The route is therefore historical, and a claim for a past period should be checked against the omission date.
Rule 95B: the Canteen Stores Department
Rule 95B(1): notwithstanding anything contained in Rule 95, refund of fifty per cent of the applicable central tax paid on inward supplies of goods received by the Canteen Stores Department under the Ministry of Defence, for the purposes of subsequent supply to Unit Run Canteens or to authorised customers, shall be granted.
Rule 95B(2) — the application is in FORM GST RFD-10A, once in every quarter, electronically.
Rule 95B(3) — the refund shall be available if:
(a) the inward supplies were received from a registered person against a tax invoice; (b) the name and GSTIN of the CSD is mentioned in the tax invoice; (c) all the applicable conditions and restrictions are satisfied.
Rule 95B(4) — the provisions of Rule 92 apply for the sanction and payment.
Note the distinctive features: fifty per cent, goods only, and the requirement of subsequent supply to Unit Run Canteens or authorised customers.
What the three have in common
The claimant is the recipient. In each case the supplier charged tax correctly and paid it; the recipient claims it back.
The invoice must name the claimant. The UIN or the GSTIN of the applicant on the supplier's tax invoice is a condition in every case — and it is the condition most often unmet, because it depends on the supplier's billing configuration.
Rule 92 governs sanction. The ordinary sanction, deficiency, withholding and rejection machinery applies. Rules 90 and 92 →
Quarterly filing. Rules 95 and 95B both operate on a quarterly cycle.
Key takeaways
- Rule 95: notified agencies and UIN holders, RFD-10 with GSTR-11, quarterly.
- Section 54(2): two years from the last day of the quarter in which the supply was received.
- Rule 95(4): an inconsistent treaty or international agreement prevails.
- Rule 95A: airport retail outlets supplying outgoing international tourists — subsequently omitted.
- Rule 95B: fifty per cent of central tax on goods received by the Canteen Stores Department, in RFD-10A, quarterly.
- In every case, the claimant's UIN or GSTIN must appear on the supplier's tax invoice.
Read next
- Unique Identity Number: Rule 17 and the Embassy Refund Route
- GSTR-11: Return for UIN Holders and Embassies
- Rules 90 and 92: Acknowledgement, Deficiency and Sanction
- The Relevant Date: Eleven Starting Points for Two Years
Need a hand with this claim? Our team handles the computation, RFD-01 filing and follow-up to sanction — see GST refund services.
Disclaimer: Positions stated as on 5 September 2026, based on the CGST Rules as amended to 31 March 2026 (ICAI Bare Law, 12th edition) and the ICAI Handbook on Refunds under GST (January 2026).