Goods and Services Tax Act (GST) 2014 which came into effect on 1 April 2015 does not provide relief to foreign agencies and international organizations on procurement services. In accordance with Section 56, GST Act 2014, the Minister of Finance can approve GST relief over the procurement services to foreign agencies and international organizations. This relief would be given based on the principle of reciprocity which aims to conserve the outflow of foreign exchange.