SPECIFYING UNITED NATIONS, SPECIFIED INTERNATIONAL ORGANIZATIONS AND DIPLOMATIC MISSIONS WHICH ARE ELIGIBLE FOR REFUND OF TAX PAID ON RECEIPT OF GOODS AND SERVICES.
G.O.Ms. No. 266 Dated:- 29-6-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
NOTIFICATIONS BY GOVERNMENT
REVENUE DEPARTMENT
(Commercial Taxes-II)
SPECIFYING UNITED NATIONS, SPECIFIED INTERNATIONAL ORGANIZATIONS AND DIPLOMATIC MISSIONS WHICH ARE ELIGIBLE FOR REFUND OF TAX PAID ON RECEIPT OF GOODS AND SERVICES.
[G.O.Ms. No. 266, Revenue (Commercial Taxes-II), 29th June, 2017.]
NOTIFICATION
In exercise of the powers conferred by Section 55 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the State Govern
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sular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to claim refund of State Tax 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;
(ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the a
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l 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 mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post;
(v) the refund of the whole of the State tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate.
Explanation. – For the purposes of this notification, unless the context otherwise requires, “specified international organis
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