Diplomatic Missions in India Exempt from Integrated Tax on Imported Services per Notification No. 15/2018

Foreign diplomatic missions or consular posts in India, along with their diplomatic agents or career consular officers, are exempt from integrated tax on imported services under certain conditions. These include holding a certificate from the Protocol Division of the Ministry of External Affairs, confirming the exemption based on reciprocity. The imported services must be for official purposes or personal use by the diplomatic agents or their families. If the certificate is withdrawn by the Protocol Division, the exemption ceases from the withdrawal date. This provision was introduced by notification no. 15/2018, effective from July 27, 2018.