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<h1>India Allows Tax Refunds for UN, Diplomats on Official Use Goods; Conditions Apply Under Notification No. 16/2017-Central Tax.</h1> The Government of India, under Notification No. 16/2017-Central Tax (Rate), allows specific entities to claim a refund of central tax paid on goods or services received. This applies to the United Nations, specified international organizations, foreign diplomatic missions, consular posts, and their personnel in India. The refund is subject to conditions, such as certification of official use, adherence to reciprocity principles, and restrictions on the resale of goods. If a certificate is withdrawn by the Ministry of External Affairs, the refund entitlement ceases. This notification is effective from July 1, 2017.
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