Rule – 37CB, Class or classes of buyers to whom provisions of sub-section (1D) of section 206C shall not apply

Published by Law@HostBooks at Last Updated on August 9th, 2018 at 4:22 pm Published on March 21, 2018

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37CB. (1) The provisions of sub-section (1D) of section 206C in relation to sale of any goods (other than bullion or jewellery) 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 a foreign State;
(iii) institutions notified under United Nations (Privileges and Immunities) Act, 1947.

Reference: www.incometaxindia.gov.in