Refund entitlements for specified international agencies enable recovery of taxes paid on notified supplies, subject to prescribed conditions.

The Government may, on the recommendations of the Council, by notification designate specified United Nations agencies, multilateral financial institutions and organizations, consulates or embassies, and other persons or classes who shall, subject to prescribed conditions and restrictions, be entitled to claim a refund of taxes paid on the notified supplies of goods or services received by them.

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