United Nations or a specified international organisation.

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..... NOTIFICATION In exercise of the powers conferred by section 55 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State 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 .....

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..... (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 mi .....

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..... 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 com .....

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