TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II; SECTION 3, SUB-SECTION (i)] — LIST OF AMENDING ACTS

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II; SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance Department of Revenue_ Notification No. 16/2017-Central Tax (Rate) New Delhi, the 28h June, 2017 G.SR_ _(E).-In exercise of the powers conferred by section 55 of the Central Goods and Services Tax Act; 2017 (12 of 2017), the Central Government hereby specifies, (i) United Nations Or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes of the said section subject to the following conditions: a) United Nations or a specified international organisation shall be entitled to claim refund of central tax paid on the supplies of goods o services or both received by them subject to a certificate from United Nations or that specified international organisation that the goods and services have been used or are intended to be used for official use of the United Nations or the specified international organisation: b) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to claim refund of central tax paid on the supplies of goods r services or both received by them subject to, that the foreign diplomatic mission or consular post in India, or diplomatic agents Or career consular officers posted therein, are entitled to refund of central tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission o post authorised by him, shall f

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II; SECTION 3, SUB-SECTION (i)]

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