Refund of state tax: specified international organisations and diplomatic missions may claim refunds subject to certification and use conditions. Notification under the Uttar Pradesh GST Act designates United Nations or specified international organisations and foreign diplomatic missions or consular posts as eligible for refund of state tax on goods or services, subject to a certificate from the organisation (for UN/organisations) or a Protocol Division certificate (for diplomatic missions), original undertakings for services, use and non disposal certifications for goods with a three year restriction, repayment on non compliance, and cessation of refund entitlement 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.
Refund of state tax: specified international organisations and diplomatic missions may claim refunds subject to certification and use conditions.
Notification under the Uttar Pradesh GST Act designates United Nations or specified international organisations and foreign diplomatic missions or consular posts as eligible for refund of state tax on goods or services, subject to a certificate from the organisation (for UN/organisations) or a Protocol Division certificate (for diplomatic missions), original undertakings for services, use and non disposal certifications for goods with a three year restriction, repayment on non compliance, and cessation of refund entitlement upon withdrawal of the Protocol Division certificate.
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