Refund for United Nation or Specified Internation organizational and Foreign Diplomatic Mission or Consular post in India or Diplomatic Agents or carrier consular officer posted therein under section 55. - FTX.56/2017/029 (No.16/2017) - Assam SGST
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Refund entitlement for international organisations and diplomatic missions conditioned on certificates, reciprocity, use undertakings and non disposal obligations. Entitlement to refund of State tax is specified for the United Nations or a specified international organization on production of a certificate confirming official use, and for foreign diplomatic missions or consular posts and their diplomatic agents or career consular officers subject to a Protocol Division certificate based on reciprocity, an undertaking for services, certification and three year non disposal conditions for goods, repayment on non compliance, and cessation of refund 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 entitlement for international organisations and diplomatic missions conditioned on certificates, reciprocity, use undertakings and non disposal obligations.
Entitlement to refund of State tax is specified for the United Nations or a specified international organization on production of a certificate confirming official use, and for foreign diplomatic missions or consular posts and their diplomatic agents or career consular officers subject to a Protocol Division certificate based on reciprocity, an undertaking for services, certification and three year non disposal conditions for goods, repayment on non compliance, and cessation of refund upon withdrawal of the Protocol Division certificate.
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