Refund entitlement for notified international agencies and diplomatic missions allows reclaiming taxes paid on specified supplies subject to conditions.

The Government may, on the recommendations of the Council, by notification, specify specialised United Nations agencies, multilateral financial institutions and organisations notified under the United Nations (Privileges and Immunities) Act, consulates or embassies and other specified 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.

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