Refund of State tax for international organisations and diplomatic missions subject to certification, undertakings and reciprocity conditions. Entities eligible for refund of State tax are the United Nations or a specified international organisation and foreign diplomatic missions or consular posts in India, subject to conditions: UN/organisation must certify official use; diplomatic missions require a Protocol Division certificate based on reciprocity, an undertaking for services, a goods use certificate preventing transfer or disposal for three years and repayment obligation on non compliance; refund entitlement ceases on withdrawal of the Protocol Division certificate.