United Nations or a specified international organisation shall be entitled to claim refund of state tax paid on the supplies of goods or services.

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....17. NOTIFICATION Notification No. 16/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1017/C.R. 103 (15) / Taxation- 1.-In exercise of the powers conferred by section 55 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Maharashtra Government, hereby specifies, - (i) United Nations or a specified international organisation; and....

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....paid on the supplies of goods or services or both received by them subject to, - (i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to refund of state tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; ....

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....d further or otherwise disposed of before the expiry of three years from the date of receipt of the goods; and (III) in the event of non-compliance of clause (I), the diplomatic or consular mission will pay back the refund amount paid to them; (iv) in case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomatic missio....