Refund claim by diplomatic missions and international organisations: use mission TIN on invoices and claim VAT refund. Entities listed in the Sixth Schedule may claim VAT refund within the prescribed filing period under Rule 35(2); invoices must quote the Registration No./TIN of the Embassy/High Commission/International Organisation and show the VAT amount separately. Diplomats and staff can use the mission Registration No./TIN for purchases and refund claims without obtaining a separate Registration No./TIN, provided the invoice records the name of the diplomat or staff member as the individual purchaser.
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 claim by diplomatic missions and international organisations: use mission TIN on invoices and claim VAT refund.
Entities listed in the Sixth Schedule may claim VAT refund within the prescribed filing period under Rule 35(2); invoices must quote the Registration No./TIN of the Embassy/High Commission/International Organisation and show the VAT amount separately. Diplomats and staff can use the mission Registration No./TIN for purchases and refund claims without obtaining a separate Registration No./TIN, provided the invoice records the name of the diplomat or staff member as the individual purchaser.
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