Refund of tax for embassies, officials, international and public organizations

Refund of tax for embassies, officials, international and public organizations

1. (1) The bodies to be listed in the Sixth Schedule shall be entitled to claim a refund of input tax on goods purchased in Arunachal Pradesh or imported into Arunachal Pradesh, subject to such restrictions and conditions as may be prescribed.
2. (2) Any person entitled to a refund under sub-section
3. (1) may apply to the Commissioner in the manner and within the time prescribed.