37CB Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply
(1) The provisions of sub- section (1D) of section 206C in relation to sale of any goods (other than bullion orjewellery) or providing any service shall not apply to the following class or classes of buyers , namely:—
(i) Government;
(ii) embassies, Consulates, High Commissions, Legation or Commission and trade representation, of aforeign State;
(iii) institutions notified under United Nations (Privileges and Immunities) Act, 1947 |