HISTORY
-

Body NOTIFICATION No. VAT -1505/CR-376/TAXATION 1- Dated 24^th February 2006

In exercise of the powers conferred by sub-section (1) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra, with effect from 1^st March 2006 and in supersession of earlier notification dated 1^st June 2005, provides for grant of refund of the tax collected by any Registered dealer on his sales made to the diplomatic authorities and international bodies or organisations mentioned in column (2) of the Schedule appended hereto, to the said authorities and bodies or organisations , subject to the conditions referred against each of them in column (3) of the said Schedule:-

Schedule

Serial No.	Name of the Authority, Body, Organisation	Conditions
(1)	(2)	(3)
	I. United Nations Organisations
1	International Labour Organisation.(ILO)	(i) The goods are purchased from a Registered dealer for the official use of such office or agency.
2	United Nations Children's Fund.(UNICEF)	(ii) The price of goods purchased through a single invoice shall not be less than Rupees fifteen hundred
3	United Nations Development Programme (UNDP).	(iii) The said Organisation shall apply to the Joint Commissioner of Sales Tax (Administration), Nariman Point to claim refund of tax paid on its purchases. within one month of the end of quarter of the year.
4	United Nations Educational, Scientific and Cultural Organizations. (UNESCO)	(iv) The said organisations shall submit statement of purchases as specified in the Annexe to this notification
5	United Nations Food and Agriculture Organizations.(FAO)	(v) The statement shall be supported with photocopies of purchase bills on the basis of which refund of tax is to be claimed.
6	United Nations Information Centre.(UNIC)	(vi)Refund shall be available only of taxes charged separately by such registered dealers
7	United Nations Military Observers Group in India and Pakistan.(UNMOGIP)	(vii) Any infirmity in the grant of refund is liable to be corrected by appropriated adjustments at the time of grant of the next refund
8	United Nations World Food Programme (WFP)
9	United Nations Drugs Programme
10	United Nations Industrial Development Organisation (UNIDO)
11	United Nations Population Fund (UNPF)
12	United Nations-Aids
13	World Health Organisation (WHO)
14	Asian and Pacific Centre for Transfer of Technology (APCTT)
15	Asian Development Bank (ADB).
16	International Bank for Reconstruction and Development in India (IBRD).
17	United Nations High Commission for Refugees (UNHCR).
18	European Commission (EC).
19	League of Arab States Afro-Asian Rural Development Organization (AARDO).
20	Asian-African Legal Consultative Organization (AALCO).
21	United States Agency for International Development Mission (USAID).
22	International Centre for Genetic Engineering and Biotechnology (ICGEB).
23	International Financial Corporation (IFC).
24	World Bank.
1	II- Other Organisations	Conditions
	The Consulate Generals of the countries mentioned herein below and their Counselor Officers, Diplomatic Officers, Trade Commissioners, Assistance Trade Commissioner and Trade Agents, Stationed at Mumbai. (i) Afghanistan (ii) Australia (iii) Panama. (iv) The State of Baharin (v) Belgium (vi) Canada (vii) The Peoples Republic of China (viii) Czechoslovakia (ix) Democratic Socialist Republic of Sri Lanka (x) Egypt (xi) Federal Republic of Germany (xii) France (xiii) Republic of Indonesia (xiv) Iran (xv) Israel (xvi) Italy (xvii) Japan (xviii) Republic of Korea (xix) Kuwait (xx)Mauritious (xxi) Netherland (xxii) Sultanate of Oman (xxiii) Republic of Poland (xxiv) Qatar (xxv) Romania (xxvi) The Russian Federation (xxvii) Singapore (xxviii) Republic of South Africa (xxix) Switzerland (xxx) The Federative Republic of Brazil (xxxi) Saudi Arabia (xxxii) Thailand (xxxiii) United Arab Emirates (xxxiv) Deleted. (xxxv) Vietnam (xxxvi) Yemen	(i) to (Vii) as above (viii) in respect of Diplomatic Officers stationed at New Delhi , purchased by the officers effected during their visit to any part of this State and made with the approval at Ministry of External Affairs, Government of India, New Delhi for construction and/ or renovation of embassy Properties at New Delhi alone are eligible for refund of tax. (ix) The purchases are not of motor cars or their spare parts and accessories or motor spirit.

2	The Deputy high Commissioner of the United Kingdom at Mumbai and his counsellors and secretaries and British Information Service
3	Diplomatic officers of the abovesaid countries referred to in (1) and (2) above and stationed at New Delhi.

Annexure

Purchase Statement

Serial No.	Name of the Supplier, address and R.C. Number.	Bill Number and Date	Name of the Commodities	Purchase amount
				Net Purchase	Tax charged separately
(1)	(2)	(3)	(4)	(5)	(6)