Exemption for services to specified international organisations limits service tax relief to government declared entities under the privileges regime.

Exemption applies to services to the United Nations or a specified international organisation under Notification No. 25/2012; a specified international organisation is one declared by the Central Government under section 3 of the United Nations (Privileges and Immunities) Act, 1947 and covered by the Schedule to that Act. The exemption is limited to such declared organisations and an illustrative list of qualifying organisations is provided.

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