Exemption for multilateral development and international financial institution services affirmed for indirect taxes, excluding agents or appointees. Exemption from indirect taxation is affirmed for services provided directly by specified multilateral development and international financial institutions under their constitutive Acts, and that exemption under GST does not extend to entities appointed by or acting on behalf of those institutions; the GST clarification applies mutatis mutandis to Service Tax.
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.
Exemption for multilateral development and international financial institution services affirmed for indirect taxes, excluding agents or appointees.
Exemption from indirect taxation is affirmed for services provided directly by specified multilateral development and international financial institutions under their constitutive Acts, and that exemption under GST does not extend to entities appointed by or acting on behalf of those institutions; the GST clarification applies mutatis mutandis to Service Tax.
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