Refund entitlement for international organisations and diplomatic missions under Puducherry GST: conditional refund of state tax. Refund entitlement is allowed to the United Nations or specified international organisations and to foreign diplomatic missions, consular posts, diplomatic agents and career consular officers for state tax paid on supplies of goods or services, subject to certification by the organisation or the Protocol Division of the Ministry of External Affairs on reciprocity and to conditions including an undertaking for services, certificates of use and non-disposal for goods, 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.
Refund entitlement for international organisations and diplomatic missions under Puducherry GST: conditional refund of state tax.
Refund entitlement is allowed to the United Nations or specified international organisations and to foreign diplomatic missions, consular posts, diplomatic agents and career consular officers for state tax paid on supplies of goods or services, subject to certification by the organisation or the Protocol Division of the Ministry of External Affairs on reciprocity and to conditions including an undertaking for services, certificates of use and non-disposal for goods, repayment on breach, and cessation of refunds upon withdrawal of the Protocol Division certificate.
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