Refund of central tax for international organisations and diplomatic missions subject to certificate, reciprocity and use conditions. United Nations and specified international organisations may claim refund of central tax on supplies of goods or services upon a certificate confirming official use. Foreign diplomatic missions and consular posts may claim refund only where the Protocol Division certifies entitlement based on reciprocity; services require an original undertaking of official or permitted personal use, and goods require a certificate of use and non disposal with repayment obligations on non compliance; withdrawal of the Protocol Division certificate ends refund entitlement.