Tax exemption for diplomatic and international mission purchases permitted subject to Central Government notification and specified conditions. The amendment inserts a provision empowering the Central Government to exempt, by notification and subject to specified conditions, central sales tax on goods purchased by officials or personnel of foreign diplomatic missions or consulates and by officials of the United Nations or similar international bodies entitled to privileges under conventions or law, whether purchased for personal use or for mission purposes.
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.
Tax exemption for diplomatic and international mission purchases permitted subject to Central Government notification and specified conditions.
The amendment inserts a provision empowering the Central Government to exempt, by notification and subject to specified conditions, central sales tax on goods purchased by officials or personnel of foreign diplomatic missions or consulates and by officials of the United Nations or similar international bodies entitled to privileges under conventions or law, whether purchased for personal use or for mission purposes.
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