Refund entitlement for notified international agencies and diplomatic missions allows recovery of GST on specified supplies subject to conditions.

The Government may, on Council recommendation and by notification, designate UN specialized agencies, multilateral financial institutions and organisations notified under the United Nations (Privileges and Immunities) Act, consulates, embassies and other specified persons or classes 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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