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

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.