Tax Refund for Diplomatic Missions and International Organizations

Central Government empowers tax refund for specific entities under GST Act. Includes United Nations, specified international organizations, and foreign diplomatic missions.

Conditions apply for claiming the refund: UN or international organizations need a certificate proving official use. Diplomatic missions require certificates from the Ministry of External Affairs.

Refund contingent on reciprocity principle and official usage confirmation. Goods must not be sold for three years; non-compliance leads to refund repayment.

Effective from July 1, 2017, enhancing tax compliance in e-commerce sector. Measures ensure fair taxation and support revenue generation efforts.