Chapter 99 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Import of services by United Nations or a specified international organisation for official use of the United Nations or the specified international organisation. Explanation. - For the purposes of this entry, 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. ************* Notes: Inserted by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018