United Nations or a specified international organisation shall be entitled to claim refund of central tax paid on the supplies of goods or services.

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..... Jun, 2017, No. ERTS(T) 65/2017/16 - In exercise of the powers conferred by section 55 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017) , the Government of Meghalaya 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 .....

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..... plomatic 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 .....

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..... 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 dipl .....

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