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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 13/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R.….(E).-In exercise of the powers conferred by clause (xiii) of section
20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with
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 integrated tax paid on the supplies of goods or
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 integrated 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 integrated 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 authorised
person, stating that the supply of services received are for official purpose of
the said foreign diplomatic mission or consular post; or for personal use of the
said diplomatic agent or career consular officer or members of his/her family;
(iii) that in case of supply of goods, concerned diplomatic mission or
consulate or an officer duly authorized by him will produce a certificate that,–
(I) the goods have been put to use, or are in the use, as the case may be, of
the mission or consulate;
(II) the goods will not be supplied 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 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 integrated 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 organisation” means an international
organisation declared by the Central Government in pursuance of section 3 of the
United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the
provisions of the Schedule to the said Act apply.
2. This notification shall come into force with effect from the 1st day of
July, 2017.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No. 334/1/2017-TRU]
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