Notification No. 13/97-ST, dated 14th February, 1997

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary so to do in the public interest, hereby exempts, the taxable services provided by the telegraph authority and insurers carrying on general insurance business to the United Nations or an international organisation from the whole of service tax leviable thereon under section 66 of the said Act.

Explanation.—For the purpose of this notification "international organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act shall apply.