Refund entitlement for international organisations and diplomatic missions subject to certification and conditions for state tax on supplies received The notification specifies that the United Nations or a specified international organisation and foreign diplomatic missions or consular posts (including diplomatic agents and career consular officers) are entitled to refund of state tax on supplies of goods or services received, subject to certification: international organisations must provide a certificate confirming official use; diplomatic missions require a Protocol Division certificate based on reciprocity, an undertaking for services, and certificates and use and disposal restrictions for goods, with repayment obligations 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 entitlement for international organisations and diplomatic missions subject to certification and conditions for state tax on supplies received
The notification specifies that the United Nations or a specified international organisation and foreign diplomatic missions or consular posts (including diplomatic agents and career consular officers) are entitled to refund of state tax on supplies of goods or services received, subject to certification: international organisations must provide a certificate confirming official use; diplomatic missions require a Protocol Division certificate based on reciprocity, an undertaking for services, and certificates and use and disposal restrictions for goods, with repayment obligations on non compliance and cessation of refunds upon withdrawal of the Protocol Division certificate.
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