Refund entitlement for international organisations and diplomatic missions subject to certificates, undertakings, and use conditions. United Nations or declared specified international organisations and foreign diplomatic missions, consular posts, diplomatic agents and career consular officers may claim refund of central tax on supplies of goods or services subject to prescribed certificates and undertakings: a certificate from the organisation for official use; a Protocol Division certificate based on reciprocity for diplomatic missions; an original undertaking for services confirming official or permitted personal use; a goods certificate confirming use, a three year non disposal condition and repayment obligation on breach; 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 certificates, undertakings, and use conditions.
United Nations or declared specified international organisations and foreign diplomatic missions, consular posts, diplomatic agents and career consular officers may claim refund of central tax on supplies of goods or services subject to prescribed certificates and undertakings: a certificate from the organisation for official use; a Protocol Division certificate based on reciprocity for diplomatic missions; an original undertaking for services confirming official or permitted personal use; a goods certificate confirming use, a three year non disposal condition and repayment obligation on breach; and cessation of refunds upon withdrawal of the Protocol Division certificate.
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