Refund entitlements for specified international agencies enable recovery of taxes paid on notified supplies, subject to prescribed conditions. The Government may, on the recommendations of the Council, by notification designate specified United Nations agencies, multilateral financial institutions and organizations, consulates or embassies, and other persons or classes who shall, subject to prescribed conditions and restrictions, 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 entitlements for specified international agencies enable recovery of taxes paid on notified supplies, subject to prescribed conditions.
The Government may, on the recommendations of the Council, by notification designate specified United Nations agencies, multilateral financial institutions and organizations, consulates or embassies, and other persons or classes who shall, subject to prescribed conditions and restrictions, be entitled to claim a refund of taxes paid on the notified supplies of goods or services received by them.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
