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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>Immunity from taxation leads to GST exemption for services supplied by multilateral development banks, excluding agents.</h1> The enabling statutes grant immunity from taxation and from obligations to pay, collect or withhold taxes for the multilateral institutions and their authorised operations; accordingly, services directly provided by those institutions are exempt from GST. This exemption arises from statutory immunity and accompanying precedent holding that where the provider is absolved of tax-collection duties there is no scope to tax the recipient. The exemption does not extend to entities appointed by or acting on behalf of the institutions.

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