Services to United Nations/specified international organization under Mega exemption notification :
Services provided to the United Nations and specified international organisations are exempt. However, it is important to note that services provided BY these organizations are chargeable to service tax.
| Specified International Organization 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 is as follows:
(a) International Civil Aviation Organisation
(b) World Health Organisation
(c) International Labor Organisation
(d) Food and Agriculture Organisation of the United Nations
(e) UN Educational, Scientific and Cultural Organisation (UNESCO)
(f) International Monetary Fund (IMF)