Service Tax Exemption for UN and Specified International Organizations under Notification No. 25/2012 Effective July 1, 2012.
Services provided to the United Nations or specified international organizations are exempt from service tax as per Notification No. 25/2012, effective from July 1, 2012. This exemption applies only to organizations declared by the Central Government under the United Nations (Privileges and Immunities) Act, 1947. The list of specified international organizations includes entities like the International Civil Aviation Organisation, World Health Organisation, International Monetary Fund, and Asian Development Bank, among others. Not all international organizations qualify for this exemption, only those specifically recognized by the government.
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