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        GST Exemption on Import of Services for UN and Specified International Organizations Under Chapter 99, Notification No. 15/2018

        Chapter 99 outlines a general exemption from GST, including CGST, UTGST, SGST, and IGST, for the import of services by the United Nations or a specified international organization for their official use. A "specified international organisation" is defined as one recognized by the Central Government under the United Nations (Privileges and Immunities Act) 1947. This exemption was introduced through notification no. 15/2018, effective from July 27, 2018.

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