Refund of central tax: entitlement for UN/ specified international organisations and diplomatic missions subject to certification and conditions. Specification under section 55 designates United Nations or a specified international organisation and foreign diplomatic missions or consular posts and their diplomatic agents or career consular officers as entitled to claim refund of central tax on supplies of goods or services, subject to a certificate from the organisation for official use and, for diplomatic missions or personnel, to Protocol Division certification based on reciprocity plus prescribed undertakings and certificates regarding official use, goods use restrictions for three years, 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.
Refund of central tax: entitlement for UN/ specified international organisations and diplomatic missions subject to certification and conditions.
Specification under section 55 designates United Nations or a specified international organisation and foreign diplomatic missions or consular posts and their diplomatic agents or career consular officers as entitled to claim refund of central tax on supplies of goods or services, subject to a certificate from the organisation for official use and, for diplomatic missions or personnel, to Protocol Division certification based on reciprocity plus prescribed undertakings and certificates regarding official use, goods use restrictions for three years, repayment on non compliance, and cessation of refunds upon withdrawal of the Protocol Division certificate.
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