Refund entitlement for specified international and diplomatic entities allows tax refunds on notified supplies subject to prescribed conditions. The Government may, on Council recommendations, notify specified UN specialized agencies, multilateral financial institutions and organizations covered by privileges and immunities law, consulates, embassies and other specified persons or classes as entitled, subject to prescribed conditions and restrictions, to claim refunds of taxes paid on notified supplies of goods or services, with the scope and procedure to be set by notification and rules.