Specified agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act - 16/2017 - Union Territory GST (UTGST) Rate
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Refund of union territory tax: diplomatic missions and international organisations eligible subject to specified documentary conditions. Notification authorises refunds of union territory tax to the United Nations or specified international organisations and to foreign diplomatic missions or consular posts, subject to conditions. International organisations require a certificate confirming official use; diplomatic missions require a Protocol Division certificate based on reciprocity. Additional conditions prescribe an original undertaking for services, certificates for goods confirming mission use and a three year non supply condition, repayment on non compliance, and cessation of refunds upon withdrawal of the Protocol Division certificate.
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.
Refund of union territory tax: diplomatic missions and international organisations eligible subject to specified documentary conditions.
Notification authorises refunds of union territory tax to the United Nations or specified international organisations and to foreign diplomatic missions or consular posts, subject to conditions. International organisations require a certificate confirming official use; diplomatic missions require a Protocol Division certificate based on reciprocity. Additional conditions prescribe an original undertaking for services, certificates for goods confirming mission use and a three year non supply condition, repayment on non compliance, and cessation of refunds upon withdrawal of the Protocol Division certificate.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.