Refund entitlement for notified international agencies and diplomatic missions, subject to prescribed conditions and notification. The Government, on Council recommendation, may notify classes of persons-including specialized UN agencies, Multilateral Financial Institutions and Organizations under the UN (Privileges and Immunities) Act, consulates or embassies-who, subject to prescribed conditions and restrictions, are entitled to claim refunds 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 notified international agencies and diplomatic missions, subject to prescribed conditions and notification.
The Government, on Council recommendation, may notify classes of persons-including specialized UN agencies, Multilateral Financial Institutions and Organizations under the UN (Privileges and Immunities) Act, consulates or embassies-who, subject to prescribed conditions and restrictions, are entitled to claim refunds of taxes paid on notified supplies of goods or services received by them.
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