Refund entitlement for specified international agencies and diplomatic missions allows recovery of taxes paid on notified supplies subject to conditions.

The Government may, on the Council's recommendation and by notification, specify classes of persons-such as specialized UN agencies, multilateral financial institutions and organizations notified under the United Nations (Privileges and Immunities) Act, consulates and embassies, and other specified persons-who, subject to prescribed conditions and restrictions, are entitled to claim a refund of taxes paid on notified supplies of goods or services received by them.

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