Refund entitlement for specified international and diplomatic actors: eligible for tax refund claims subject to prescribed conditions. The Government may, on the recommendations of the Council and by notification, specify specialized United Nations agencies, multilateral financial institutions, consulates, embassies and other specified persons as entitled to claim refunds of tax paid on notified supplies of goods or services, subject to prescribed conditions and restrictions and limited to those supplies and persons notified under the Government's notification.
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 and diplomatic actors: eligible for tax refund claims subject to prescribed conditions.
The Government may, on the recommendations of the Council and by notification, specify specialized United Nations agencies, multilateral financial institutions, consulates, embassies and other specified persons as entitled to claim refunds of tax paid on notified supplies of goods or services, subject to prescribed conditions and restrictions and limited to those supplies and persons notified under the Government's notification.
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