Refund entitlement for specified international organizations and diplomatic missions permitted subject to prescribed conditions and notification.

The Government may, on the Council's recommendation, notify specialized United Nations agencies, multilateral financial institutions and organizations notified under the United Nations (Privileges and Immunities) Act, consulates, embassies and other specified 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.

---

---

---