Refund entitlement for specified international agencies and diplomatic missions permitted under notification, subject to prescribed conditions. The Government may, on the recommendations of the Council and by notification, designate specified international entities and other persons or classes as eligible to claim refunds of taxes paid on notified supplies of goods or services, including specialized UN agencies, multilateral financial institutions, consulates and embassies, 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.
Refund entitlement for specified international agencies and diplomatic missions permitted under notification, subject to prescribed conditions.
The Government may, on the recommendations of the Council and by notification, designate specified international entities and other persons or classes as eligible to claim refunds of taxes paid on notified supplies of goods or services, including specialized UN agencies, multilateral financial institutions, consulates and embassies, subject to prescribed conditions and restrictions.
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