Meaning of foreign diplomatic mission

Posted on 10 June 2022 Category : GST terms

What is foreign diplomatic mission under GST

The details about foreign diplomatic mission are explained here.

Foreign diplomatic mission:

A diplomatic mission or foreign mission is a group of people from one state or an organisation present in another state to represent the sending state/organisation officially in the receiving state. In practice, a diplomatic mission usually denotes the resident mission, namely the embassy, which is the office of a country's diplomatic representatives in the capital city of another country, whereas consulates are diplomatic missions which are not performed in the capital of the receiving state. As well as being a diplomatic mission to the country in which it is situated, it may also be a non-resident permanent mission to one or more other countries. There are thus resident and non-resident embassies.

GST on Foreign Diplomatic Mission

Nil rate of GST on foreign diplomatic mission services

As per GST Law 2017, there is no GST payable on Services by a foreign diplomatic mission located in India. So the rate of GST payable on Services by a foreign diplomatic mission located in India is nil rate.

GST Exemption for diplomatic missions and their families. No import duty and GST on imports by diplomatic missions and families.

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