Chapter 1

Services provided to the United Nations or a specified international organization

Effective date:

(1st July, 2012)

 

Scope of Exempt Service –

Services provided to the United Nations or a specified international organization

Meanings and Definitions:

specified international organisation” means an international organization declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply;

 

(See Notification no. 25/2012 dated 20.06.2012, effective from 01.07.2012)

 

Clarification by the Board

(Taxation Guide – Guidance Note – 7 – Exemptions dated 20.06.2012)

“7.1 Are services provided to all international organizations exempt from service tax?

No. Services to only specified international organisations are exempt. ‘Specified international organisation’ has been defined in the notification and means an international organization declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 to which the provisions of the Schedule to the said Act apply. Illustrative list of specified international organisations are as follows:

1.  International Civil Aviation Organisation

2.  World Health Organisation

3.  International Labor Organisation

4.  Food and Agriculture Organisation of the United Nations

5.  UN Educational, Scientific and Cultural Organisation (UNESCO)

6.  International Monetary Fund (IMF)

7.  International Bank for Reconstruction and Development

8.  Universal Postal Union

9.  International Telecommunication Union

10.  World Meteorological Organisation

11.  Permanent Central Opium Board

12.  International Hydrographic Bureau

13.  Commissioner for Indus Waters, Government of Pakistan and his advisers and assistants

14.  Asian African Legal Consultative Committee

15.  Commonwealth Asia Pacific Youth Development Centre, Chandigarh

16.  Delegation of Commission of European Community

17.  Customs Co-operation Council

18.  Asia Pacific Telecommunity

19.  International Centre of Public Enterprises in Developing Countries, Ljubljana (Yugoslavia)

20.  International Centre for Genetic Engineering and Biotechnology

21.  Asian Development Bank

22.  South Asian Association for Regional Co-operation

23.  International Jute Organisation, Dhaka, Bangladesh”