Refund entitlement for designated international agencies and missions allows tax refund claims subject to prescribed conditions. The Government, on the recommendations of the Council and by notification, may designate specified recipients - including specialized United Nations agencies, multilateral financial institutions and organizations notified under the United Nations (Privileges and Immunities) Act, consulates or embassies, and other persons or classes - who, subject to prescribed conditions and restrictions, are entitled to claim a refund of taxes paid on notified supplies of goods or services.