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        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.

        <h1>Tax immunity for multilateral development banks exempts their directly supplied services from GST, excluding agents or contractors.</h1> Services supplied by ADB and IFC are exempt from GST under the immunities in the ADB Act, 1966 and the IFC Act, 1958, which protect the institutions, their assets and authorised operations from taxation and from obligations to collect or pay tax. Domestic tax enactments cannot override these immunities. The exemption applies only to services provided directly by ADB and IFC and does not extend to entities appointed by or acting on their behalf.

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