Refund entitlement for specified international and diplomatic entities to claim taxes paid on notified supplies, subject to prescribed conditions.

The Government may, on the recommendations of the Council and by notification, specify certain entities-including specialized United Nations agencies, multilateral financial institutions and 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.

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