Yes, as per Section 55 of the CGST Act, the Government may, on the
recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries and any other person or class of persons as may be specified in this behalf, who shall, subject to certain conditions and restrictions, be entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them.
(ICAI FAQ PUBLICATIONS 06-09-2017 REFUND IN CERTAIN CASES: FAQ NO. 28)