SPECIFYING UNITED NATIONS, SPECIFIED INTERNATIONAL ORGANIZATIONS AND DIPLOMATIC MISSIONS WHICH ARE ELIGIBLE FOR REFUND OF TAX PAID ON RECEIPT OF GOODS AND SERVICES. - G.O.Ms. No. 266 - Andhra Pradesh SGST
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Refund of State tax available to United Nations, specified international organisations and diplomatic missions subject to conditions and reciprocity. The notification makes refund of State tax available to the United Nations or a specified international organisation upon an organisational certificate confirming official use, and to foreign diplomatic missions or consular posts and their diplomatic officers where the Protocol Division issues a reciprocity certificate; services require an original undertaking of official or permitted personal use and goods require a mission certificate confirming mission use, restriction on disposal and repayment obligation on non compliance.
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 of State tax available to United Nations, specified international organisations and diplomatic missions subject to conditions and reciprocity.
The notification makes refund of State tax available to the United Nations or a specified international organisation upon an organisational certificate confirming official use, and to foreign diplomatic missions or consular posts and their diplomatic officers where the Protocol Division issues a reciprocity certificate; services require an original undertaking of official or permitted personal use and goods require a mission certificate confirming mission use, restriction on disposal and repayment obligation on non compliance.
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