Refund entitlement for notified international agencies: specified entities may claim GST refunds subject to prescribed conditions. The Government may, on Council recommendations and by notification, designate specified international organizations, multilateral financial institutions, consulates, embassies and other notified persons as eligible to claim refunds of tax paid on notified supplies of goods or services, subject to prescribed conditions and restrictions and limited to supplies so notified.
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 notified international agencies: specified entities may claim GST refunds subject to prescribed conditions.
The Government may, on Council recommendations and by notification, designate specified international organizations, multilateral financial institutions, consulates, embassies and other notified persons as eligible to claim refunds of tax paid on notified supplies of goods or services, subject to prescribed conditions and restrictions and limited to supplies so notified.
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