21. Reimbursement of tax

Tax collected under this Act on such class of purchases as may be prescribed, made by specialised agencies of the United Nations Organisation, Multilateral Financial Institutions and Organisations notified under the United Nations (Privileges and Immunities) Act, 1947 (Central Act 46 of 1947) and Consulates or Embassies of any other country but excluding consulates or embassies as may be notified shall be reimbursed, in such manner and subject to such conditions as may be prescribed.

Provided that reimbursement of Tax collected under this Act shall also be available in respect of personal purchases made by the Diplomats and Consulate officers of the Embassies and Consulates of the countries which are notified subject to such conditions as may be specified therein by the State Government based on reciprocal agreements entered into by the Central Government with such countries..