Refund entitlement for international organisations and diplomatic missions subject to certification and use conditions under state tax rules. The notification permits the United Nations and specified international organisations to claim refund of State tax on supplies when certified as used for official purposes; permits foreign diplomatic missions, consular posts, and their diplomatic or consular officers to claim refunds subject to a Protocol Division certificate based on reciprocity, original undertakings for services, certificates and retention/use conditions for goods (including a three-year non-disposal requirement and repayment obligation on breach), and cessation of refunds upon withdrawal of the Protocol Division certificate.