Section 49(1) in Kerala Value Added Tax Rules, 2005
(1)Foreign Diplomatic Mission or Consulate in India, Agencies of the United Nations' Organisation, any consular or diplomatic agent of any such mission or agency claiming reimbursement under section 14, shall file an application in Form No. 21E before the assessing authority having jurisdiction over the area in which the office of such agency is situated, along with the invoice or sale bill evidencing collection of tax.
