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        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.

        <h1>Refund entitlement for international organisations and diplomatic missions subject to certification and use conditions under state tax rules.</h1> 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.

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