Tax refund entitlement for international organisations and diplomatic missions conditioned on official use certification, reciprocity and compliance with use restrictions. Specification under Section 55 extends central tax refund entitlement to the United Nations or a specified international organisation upon a certificate that goods or services were used or intended for official use, and to foreign diplomatic missions, consular posts and their officers subject to a Protocol Division certificate based on reciprocity, an original undertaking for services, certification of use and three year non disposal conditions for goods, repayment on non compliance, 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 international organisations and diplomatic missions conditioned on official use certification, reciprocity and compliance with use restrictions.
Specification under Section 55 extends central tax refund entitlement to the United Nations or a specified international organisation upon a certificate that goods or services were used or intended for official use, and to foreign diplomatic missions, consular posts and their officers subject to a Protocol Division certificate based on reciprocity, an original undertaking for services, certification of use and three year non disposal conditions for goods, repayment on non compliance, and cessation of refunds upon withdrawal of the Protocol Division certificate.
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