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    <title>Whether purchases made by Embassies or UN are taxed or exempted?</title>
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    <description>Purchases by diplomatic missions and UN bodies are taxable and recoverable only through refund; refunds must be claimed under the CGST/SGST refund rules within the prescribed time limit from the last day of the month in which the supply was received. Missions and UN bodies must obtain a Unique Identity Number and purchases must be reported by suppliers against that number in their outward supplies returns.</description>
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