Sales Tax Rules, 2006

CHAPTER-VIII

SUPPLY OF ZERO-RATED GOODS TO DIPLOMATS, DIPLOMATIC MISSIONS, PRIVILEGED PERSONS AND PRIVILEGED ORGANISATIONS

From: 2023-12-07 - To: 0000-00-00 52. Supplies to diplomat and diplomatic missions.- (1) Any diplomat or diplomatic mission desirous of taking a zero-rated supply from a registered person shall apply to the 1[Assistant Collector or Deputy Collector] having jurisdiction for permission to this effect along with the exemption certificate, in original, issued by the Ministry of Foreign Affairs in this behalf. (2) The Ministry of Foreign Affairs shall issue such exemption certificates on the following basis, namely:-- a. reciprocity shall be observed; and b. minimum value of purchases for a transaction is ten thousand rupees or more: Provided that in case sales tax has been paid by a diplomat or diplomatic mission, the Ministry of Foreign…