Specified international organisation shall be entitled to claim refund of state tax paid on the supplies of goods or services. - 38/1/2017-Fin(R&C)(16/2017-Rate) - Goa SGST
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Tax refund entitlement for diplomatic missions and international organisations subject to certificates, undertakings, reciprocity, and conditions on goods. Specified international organisations and foreign diplomatic missions or consular posts may claim refund of state tax on supplies of goods or services subject to documentary conditions: a certificate from the international organisation confirming official use; for diplomatic missions, a Protocol Division certificate based on reciprocity, an undertaking for services, a certification for goods confirming use and a three-year non-disposal condition, repayment on breach, and cessation of refunds upon withdrawal of the Protocol Division certificate.
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.
Tax refund entitlement for diplomatic missions and international organisations subject to certificates, undertakings, reciprocity, and conditions on goods.
Specified international organisations and foreign diplomatic missions or consular posts may claim refund of state tax on supplies of goods or services subject to documentary conditions: a certificate from the international organisation confirming official use; for diplomatic missions, a Protocol Division certificate based on reciprocity, an undertaking for services, a certification for goods confirming use and a three-year non-disposal condition, repayment on breach, and cessation of refunds upon withdrawal of the Protocol Division certificate.
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