Notification regarding specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under HGST Act, 2017 - 51/ST-2 - Haryana SGST

Diplomatic and international organisations tax refund entitlement clarified with conditions of reciprocity, certification, undertakings and use restrictions.

United Nations and specified international organisations, and foreign diplomatic missions or consular posts and their diplomatic agents or career consular officers, are eligible to claim refund of State tax on notified supplies of goods or services subject to certification that supplies are for official use (for organisations), reciprocity certification by the Protocol Division, undertakings for services used for official or authorised personal purposes, certificates for goods confirming mission use and restrictions on disposal with repayment obligations on non compliance, and cessation of refunds upon withdrawal of the Protocol Division certificate.