Refund entitlement for international organisations and diplomatic missions conditioned on official-use certificates, reciprocity and documentary undertakings. Entitlement to claim refund of state tax is specified for United Nations and specified international organisations upon a certificate confirming official use, and for foreign diplomatic missions, consular posts and officers where Protocol Division certification based on reciprocity, an original undertaking for services, and certificates regarding goods use, retention and repayment obligations are produced; certification may be withdrawn and refunds cease from withdrawal.
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 conditioned on official-use certificates, reciprocity and documentary undertakings.
Entitlement to claim refund of state tax is specified for United Nations and specified international organisations upon a certificate confirming official use, and for foreign diplomatic missions, consular posts and officers where Protocol Division certification based on reciprocity, an original undertaking for services, and certificates regarding goods use, retention and repayment obligations are produced; certification may be withdrawn and refunds cease from withdrawal.
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