Services provided to the United Nations or a specified international organization - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 1 Services provided to the United Nations or a specified international organization (w.e.f. 1 st July, 2012) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 1. Services provided to the United Nations or a specified international organization Meanings and Definitions: specified international organisation means an international organization 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; (See Notification no. 25/2012 dated 20.06.2012 , effective from 01.07.2012) Clarification by the Board ( Taxation Guide - Guidance Note - 7 - Exemptions dated 20.06.2012) 7.1 Are services provided to all international organizations exempt from service tax? No. Services to only specified international organisations are exempt. 'Specified international organisation' has been defined in the notification and means an international organization declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 to which the provisions of the Schedule to the said Act apply. Illustrative list of specified international organisations are as follows: 1. International Civil Aviation Organisation 2. World Health Organisation 3. International Labor Organisation 4. Food and Agriculture Organisation of the United Nations 5. UN Educational, Scientific and Cultural Organisation (UNESCO) 6. International Monetary Fund (IMF) 7. International Bank for Reconstruction and Development 8. Universal Postal Union 9. International Telecommunication Union 10. World Meteorological Organisation 11. Permanent Central Opium Board 12. International Hydrographic Bureau 13. Commissioner for Indus Waters, Government of Pakistan and his advisers and assistants 14. Asian African Legal Consultative Committee 15. Commonwealth Asia Pacific Youth Development Centre, Chandigarh 16. Delegation of Commission of European Community 17. Customs Co-operation Council 18. Asia Pacific Telecommunity 19. International Centre of Public Enterprises in Developing Countries, Ljubljana (Yugoslavia) 20. International Centre for Genetic Engineering and Biotechnology 21. Asian Development Bank 22. South Asian Association for Regional Co-operation 23. International Jute Organisation, Dhaka, Bangladesh