Refund entitlement for international organisations and diplomatic missions subject to certification, use conditions, and repayment obligations. The notification designates the United Nations or a specified international organisation and foreign diplomatic missions or consular posts (and their diplomatic agents or career consular officers) as eligible to claim refund of state tax on supplies of goods or services, subject to: a certificate from the organisation confirming official use; a Protocol Division certificate based on reciprocity for diplomatic missions; undertakings for services; certificates and three-year non disposal and repayment conditions for goods; 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, use conditions, and repayment obligations.
The notification designates the United Nations or a specified international organisation and foreign diplomatic missions or consular posts (and their diplomatic agents or career consular officers) as eligible to claim refund of state tax on supplies of goods or services, subject to: a certificate from the organisation confirming official use; a Protocol Division certificate based on reciprocity for diplomatic missions; undertakings for services; certificates and three-year non disposal and repayment conditions for goods; and cessation of refunds upon withdrawal of the Protocol Division certificate.
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