Extraterritorial organisation services classification defines GST treatment for services by embassies and international organisations and bodies. Services provided by extraterritorial organisations and bodies are designated as a distinct SAC grouping with a dedicated service code series; the explanatory notes, based on the Modified UNCPC, specify that the category covers services by foreign embassies and by international and regional organisations to guide consistent classification and scheduling.
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.
Extraterritorial organisation services classification defines GST treatment for services by embassies and international organisations and bodies.
Services provided by extraterritorial organisations and bodies are designated as a distinct SAC grouping with a dedicated service code series; the explanatory notes, based on the Modified UNCPC, specify that the category covers services by foreign embassies and by international and regional organisations to guide consistent classification and scheduling.
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