Diplomatic sales tax exemption: inter state sales to entitled foreign and international officials exempt when purchased for mission or personal use. The amendment exempts from central sales tax inter state sales to officials, personnel, consular or diplomatic agents of foreign missions, consulates, the United Nations or similar international bodies entitled to privileges under applicable conventions or law, provided the goods are purchased for personal or official purposes. The exemption is subject to a dealer furnishing a prescribed certificate, duly completed and signed by the relevant official, to the prescribed authority; without that certificate the exemption does not apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Diplomatic sales tax exemption: inter state sales to entitled foreign and international officials exempt when purchased for mission or personal use.
The amendment exempts from central sales tax inter state sales to officials, personnel, consular or diplomatic agents of foreign missions, consulates, the United Nations or similar international bodies entitled to privileges under applicable conventions or law, provided the goods are purchased for personal or official purposes. The exemption is subject to a dealer furnishing a prescribed certificate, duly completed and signed by the relevant official, to the prescribed authority; without that certificate the exemption does not apply.
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