Tax refund entitlement for international organisations and diplomatic missions: refunds subject to certificates, undertakings and usage conditions. Notification under section 55 MP GST Act designates the United Nations or specified international organisations and foreign diplomatic missions/consular posts (and their diplomatic agents) as eligible for state-tax refund on goods and services, conditional on a certificate from the UN/org confirming official use, or a Protocol Division certificate based on reciprocity for diplomatic missions; services require an undertaking of official or permitted personal use; goods require certification of use, a three-year non-disposal restriction and repayment on breach; refunds cease 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: refunds subject to certificates, undertakings and usage conditions.
Notification under section 55 MP GST Act designates the United Nations or specified international organisations and foreign diplomatic missions/consular posts (and their diplomatic agents) as eligible for state-tax refund on goods and services, conditional on a certificate from the UN/org confirming official use, or a Protocol Division certificate based on reciprocity for diplomatic missions; services require an undertaking of official or permitted personal use; goods require certification of use, a three-year non-disposal restriction and repayment on breach; refunds cease upon withdrawal of the Protocol Division certificate.
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