Refund entitlement for specified international agencies and diplomatic missions allows recovery of taxes paid on notified supplies. The Central or State Government may, on the Council's recommendation, notify specified persons or classes (including specialized United Nations agencies, multilateral financial institutions, consulates or embassies) 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.
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.
Refund entitlement for specified international agencies and diplomatic missions allows recovery of taxes paid on notified supplies.
The Central or State Government may, on the Council's recommendation, notify specified persons or classes (including specialized United Nations agencies, multilateral financial institutions, consulates or embassies) 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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