Refund entitlement for notified international agencies and diplomatic missions, subject to prescribed conditions and notification.

The Government, on Council recommendation, may notify classes of persons-including specialized UN agencies, Multilateral Financial Institutions and Organizations under the UN (Privileges and Immunities) Act, consulates or embassies-who, subject to prescribed conditions and restrictions, are entitled to claim refunds of taxes paid on notified supplies of goods or services received by them.

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