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<h1>Government May Allow UN Agencies and Foreign Embassies to Claim Tax Refunds Under Specific Conditions</h1> The Central or State Government, upon the Council's recommendation, may issue a notification allowing certain entities to claim tax refunds. These entities include specialized agencies of the United Nations, Multilateral Financial Institutions, Organizations under the United Nations (Privileges and Immunities) Act, 1947, and Consulates or Embassies of foreign countries. Additionally, other specified persons or classes of persons may also be eligible. Eligibility for refunds is subject to prescribed conditions and restrictions, applicable to taxes paid on notified supplies of goods or services received by these entities.