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The Jharkhand Value Added Tax Act, 2005
CHAPTER V RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX

54. Refund of Tax to certain categories:-

Refund of tax, paid on officials/personal purchases of foreign diplomatic missions/ their diplomats shall be allowed in the State of Jharkhand on reciprocal basis and shall be allowed to U.N. bodies/ their diplomats promptly, as prescribed.