Tax refund entitlement for designated international agencies under GST, subject to prescribed conditions and notification. The Government may, by notification on the Council's recommendation, specify entities such as UN agencies, multilateral financial institutions, consulates, embassies, or other designated persons who shall be entitled to claim a refund of taxes paid on notified supplies of goods or services, subject to prescribed conditions and restrictions.
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.
Tax refund entitlement for designated international agencies under GST, subject to prescribed conditions and notification.
The Government may, by notification on the Council's recommendation, specify entities such as UN agencies, multilateral financial institutions, consulates, embassies, or other designated persons who shall be entitled to claim a refund of taxes paid on notified supplies of goods or services, subject to prescribed conditions and restrictions.
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