Tax refund entitlement for specified international entities permits recovery of taxes on notified supplies subject to prescribed conditions.

The Government may, by notification on the Council's recommendation, specify international or diplomatic entities-including UN specialized agencies, multilateral financial institutions, organizations notified under the United Nations (Privileges and Immunities) Act, consulates or embassies, and other specified persons or classes-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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