Diplomatic tax refund entitlement: refunds subject to reciprocity, certification, and use and disposal conditions for goods and services. Specialised entities may claim refund of State tax on supplies of goods or services subject to certification and conditions: United Nations and specified international organisations require a certificate confirming official use; foreign diplomatic missions, consular posts, and diplomatic agents require a Protocol Division certificate based on reciprocity, an original signed undertaking for services, and, for goods, a certificate confirming use by the mission, non disposal within three years 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.
Diplomatic tax refund entitlement: refunds subject to reciprocity, certification, and use and disposal conditions for goods and services.
Specialised entities may claim refund of State tax on supplies of goods or services subject to certification and conditions: United Nations and specified international organisations require a certificate confirming official use; foreign diplomatic missions, consular posts, and diplomatic agents require a Protocol Division certificate based on reciprocity, an original signed undertaking for services, and, for goods, a certificate confirming use by the mission, non disposal within three years and repayment obligation on non compliance.
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