Refund entitlement for notified international agencies and diplomatic missions under GST, subject to prescribed conditions and restrictions. The Government, on the recommendations of the Council, may notify specified categories-including specialized United Nations agencies, multilateral financial institutions and organizations notified under the United Nations (Privileges and Immunities) Act, consulates or embassies and other persons-who, subject to prescribed conditions and restrictions, shall be entitled to claim a refund of taxes paid on the 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 under GST, subject to prescribed conditions and restrictions.
The Government, on the recommendations of the Council, may notify specified categories-including specialized United Nations agencies, multilateral financial institutions and organizations notified under the United Nations (Privileges and Immunities) Act, consulates or embassies and other persons-who, subject to prescribed conditions and restrictions, shall be entitled to claim a refund of taxes paid on the notified supplies of goods or services received by them.
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