Tax exemption certificate for diplomatic and international purchases allows duty-free procurement when claimed under applicable international convention. Form J prescribes the certificate for claiming tax exemption on purchases by diplomatic missions, consulates, international bodies and their personnel under section 6(4). It requires three copies (counterfoil for purchaser, duplicate for selling dealer, original for assessing authority), identification and contact details of the purchaser, particulars of bill/challan, seller identification and a purchaser's certification, signed, designated and sealed by the authorised officer to establish eligibility under the relevant international convention or agreement.
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.
Tax exemption certificate for diplomatic and international purchases allows duty-free procurement when claimed under applicable international convention.
Form J prescribes the certificate for claiming tax exemption on purchases by diplomatic missions, consulates, international bodies and their personnel under section 6(4). It requires three copies (counterfoil for purchaser, duplicate for selling dealer, original for assessing authority), identification and contact details of the purchaser, particulars of bill/challan, seller identification and a purchaser's certification, signed, designated and sealed by the authorised officer to establish eligibility under the relevant international convention or agreement.
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