Refund entitlement for notified international entities allows recovery of taxes paid on specified supplies, subject to prescribed conditions. The Government may, on the recommendations of the Council, notify specified persons - including UN specialized agencies, multilateral financial institutions, consulates and embassies, or other designated 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.
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 notified international entities allows recovery of taxes paid on specified supplies, subject to prescribed conditions.
The Government may, on the recommendations of the Council, notify specified persons - including UN specialized agencies, multilateral financial institutions, consulates and embassies, or other designated 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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