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Refund of state tax for specified international organisations and diplomatic missions subject to certification and conditions. Specified international organisations and foreign diplomatic missions or consular posts are entitled to refund of state tax on supplies received under section 55 of the Mizoram GST Act, subject to: a certificate from the organisation for official use; a Protocol Division certificate based on reciprocity for diplomatic missions; undertakings for services; certificates and a three year non disposal condition for goods with repayment on non compliance; and cessation of refund entitlement 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 state tax for specified international organisations and diplomatic missions subject to certification and conditions.
Specified international organisations and foreign diplomatic missions or consular posts are entitled to refund of state tax on supplies received under section 55 of the Mizoram GST Act, subject to: a certificate from the organisation for official use; a Protocol Division certificate based on reciprocity for diplomatic missions; undertakings for services; certificates and a three year non disposal condition for goods with repayment on non compliance; and cessation of refund entitlement upon withdrawal of the Protocol Division certificate.
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