Refund entitlement for international organisations and diplomatic missions: conditions and procedures for State Tax refund claims. Notification under section 55 prescribes entitlement and conditions for State Tax refund to the United Nations, declared international organisations and foreign diplomatic missions. UN or specified international organisations may claim refund on production of a certificate confirming official use. Foreign diplomatic missions and officers may claim refund subject to a Protocol Division certificate based on reciprocity, an original undertaking for services, certificates for goods confirming use and a three year non disposal condition, and repayment liability on breach; refund entitlement ceases upon withdrawal of the Protocol Division certificate.