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

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

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