Diplomatic service import exemption: entitlement depends on Protocol Division certificate and ends upon its withdrawal. Exemption from integrated tax for import of services by foreign diplomatic missions, consular posts, diplomatic agents, or career consular officers depends on a certificate issued by the Protocol Division of the Ministry of External Affairs based on reciprocity and applies to services for official purposes or for personal use by agents or their family; the Protocol Division may withdraw the certificate, and upon communication of withdrawal the exemption ceases from that date.
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.
Diplomatic service import exemption: entitlement depends on Protocol Division certificate and ends upon its withdrawal.
Exemption from integrated tax for import of services by foreign diplomatic missions, consular posts, diplomatic agents, or career consular officers depends on a certificate issued by the Protocol Division of the Ministry of External Affairs based on reciprocity and applies to services for official purposes or for personal use by agents or their family; the Protocol Division may withdraw the certificate, and upon communication of withdrawal the exemption ceases from that date.
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