Refund of taxes on notified supplies may be claimed by specified international and diplomatic entities under prescribed conditions. The Government may, on the recommendation of the Council and by notification, specify classes of persons entitled to claim refund of taxes paid on notified supplies of goods or services or both received by them. The provision covers specialised agencies of the United Nations Organisation, multilateral financial institutions, consulates and embassies of foreign countries, and any other specified person or class of persons. Entitlement is subject to prescribed conditions and restrictions.
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 of taxes on notified supplies may be claimed by specified international and diplomatic entities under prescribed conditions.
The Government may, on the recommendation of the Council and by notification, specify classes of persons entitled to claim refund of taxes paid on notified supplies of goods or services or both received by them. The provision covers specialised agencies of the United Nations Organisation, multilateral financial institutions, consulates and embassies of foreign countries, and any other specified person or class of persons. Entitlement is subject to prescribed conditions and restrictions.
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