Refund entitlement for specified international agencies permits recovery of taxes paid on notified supplies subject to prescribed conditions. The Government, on council recommendation, may notify specified United Nations agencies, multilateral financial institutions, consulates, embassies, and other classes of persons who are entitled, subject to prescribed conditions and restrictions, to claim a refund of taxes paid on notified supplies of goods or services.
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 specified international agencies permits recovery of taxes paid on notified supplies subject to prescribed conditions.
The Government, on council recommendation, may notify specified United Nations agencies, multilateral financial institutions, consulates, embassies, and other classes of persons who are entitled, subject to prescribed conditions and restrictions, to claim a refund of taxes paid on notified supplies of goods or services.
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