Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act - 13/2017 - Integrated GST (IGST) Rate

Refund of integrated tax available to UN, specified international organisations and diplomatic missions subject to certificate and use conditions.

Refund of integrated tax is permitted to United Nations and specified international organisations for supplies used for official purposes, subject to a certificate from the organisation; and to foreign diplomatic missions, consular posts, diplomatic agents and career consular officers subject to reciprocity, an original undertaking for services, certificates of use and non-disposal for goods, repayment on non-compliance, and withdrawal of entitlement upon cancellation by the Protocol Division.