Refund entitlement for specified international entities allows claims of taxes paid on notified supplies under prescribed conditions.

The Government may, on the Council's recommendation and by notification, specify certain international entities - including specialized UN agencies, multilateral financial institutions and organizations notified under the United Nations (Privileges and Immunities) Act, consulates or 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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