Refund entitlement for diplomatic missions and international organisations under state GST with certification and use-based conditions. Specification grants refunds of state tax to United Nations and specified international organisations for supplies used or intended for official use upon a certificate from the organisation; and to foreign diplomatic missions, consular posts and diplomatic agents only where the Protocol Division issues a reciprocity-based certificate. Services require an original signed undertaking that they are for official or permitted personal use. Goods require a certificate confirming mission use, non-disposal for three years, and repayment of refund on non-compliance. Withdrawal of the Protocol Division certificate terminates refund entitlement.