Exemption for import of services by United Nations or specified international organisations removes GST on services used for official purposes. Import of services supplied to the United Nations or a specified international organisation for official use is exempt from Goods and Services Tax; a 'specified international organisation' means an organisation declared by the Central Government under the privileges and immunities framework, and the exemption is limited to services imported for official use.
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.
Exemption for import of services by United Nations or specified international organisations removes GST on services used for official purposes.
Import of services supplied to the United Nations or a specified international organisation for official use is exempt from Goods and Services Tax; a "specified international organisation" means an organisation declared by the Central Government under the privileges and immunities framework, and the exemption is limited to services imported for official use.
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