Refund entitlement for notified international and diplomatic entities allows claims for taxes paid on specified supplies subject to conditions.

Section 55 permits the Government, on recommendation of the Council, to notify specialized UN agencies, multilateral financial institutions and organizations covered by the United Nations (Privileges and Immunities) Act, consulates and embassies, and other specified persons or classes 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.

---

---

---