Immunity from tax: Services supplied by specified international financial institutions are GST-exempt, limited to the institutions themselves. The enabling statutes grant broad tax immunity to certain international financial institutions, exempting their services from GST and absolving them of obligations to pay, withhold or collect taxes; this GST exemption applies only to services provided directly by those institutions and does not extend to entities appointed by or acting on their behalf.
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.
Immunity from tax: Services supplied by specified international financial institutions are GST-exempt, limited to the institutions themselves.
The enabling statutes grant broad tax immunity to certain international financial institutions, exempting their services from GST and absolving them of obligations to pay, withhold or collect taxes; this GST exemption applies only to services provided directly by those institutions and does not extend to entities appointed by or acting on their behalf.
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