Refund entitlement for diplomatic missions and international organisations conditioned on certificates, undertakings and reciprocity for state tax. The State Government designates the United Nations or a specified international organisation and foreign diplomatic missions or consular posts in India, including diplomatic agents and career consular officers, as entitled to claim refund of state tax on supplies of goods or services, subject to conditions: organisations must certify official use; diplomatic refunds require a Protocol Division certificate based on reciprocity, undertakings for services, certificates for goods confirming mission use and a three-year non-disposal requirement, with 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 entitlement for diplomatic missions and international organisations conditioned on certificates, undertakings and reciprocity for state tax.
The State Government designates the United Nations or a specified international organisation and foreign diplomatic missions or consular posts in India, including diplomatic agents and career consular officers, as entitled to claim refund of state tax on supplies of goods or services, subject to conditions: organisations must certify official use; diplomatic refunds require a Protocol Division certificate based on reciprocity, undertakings for services, certificates for goods confirming mission use and a three-year non-disposal requirement, with repayment on non-compliance and cessation of refunds upon withdrawal of the Protocol Division certificate.
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