Tax immunity for international financial institutions shields their supplied services from GST, subject to provider-only limitation. Services supplied by the Asian Development Bank and the International Finance Corporation are not subject to GST by virtue of the immunities in the ADB Act, 1966 and the IFC Act, 1958, which exempt the institutions, their operations and relieve them of any obligation to collect or pay tax; this immunity applies only to services provided by the institutions themselves and does not extend to entities or agents appointed by them.