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NOTIFICATION No. VAT-1505/CR-166/TAXATION-1, Dated 1st June, 2005

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 hereby 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.

(ii) The price of goods purchased through a single invoice shall not be less than Rupees fifteen hundred

(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.

(iv) The said organisations shall submit statement of purchases as specified in the Annexe to this notification

(v) The statement shall be supported with photocopies of purchase bills on the basis of which refund of tax is to be claimed.

(vi)Refund shall be available only of taxes charged separately by such registered dealers

(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

2 United Nations Children's Fund.(UNICEF)
3 United Nations Development Programme (UNDP).
4 United Nations Educational, Scientific and Cultural Organizations.  (UNESCO)
5 United Nations Food and Agriculture Organizations.(FAO)
6 United Nations Information Centre.(UNIC)
7 United Nations Military Observers Group in India and Pakistan.(UNMOGIP)
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)
     
 

II-Other Organisations

Conditions

1 The Consul General, Vice consule  and Consular Officers of the Netherlands at Mumbai (i) The goods are purchased from a Registered dealer for the official use of such office or agency.

(ii) The price of goods purchased through a single invoice shall not be less than Rupees fifteen hundred

(iii) In respect of Diplomatic officers stationed at New Delhi, purchases by the officers effected during their visit to any part of this State and made with the approval of 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

( iv) In respect of officers at serial numbers (27) to (30) the sale to the said officers is by a Registered dealer out of the goods imported by him from any place outside India and kept in custom bond

(v) The purchases are not of motor cars or their spare parts and accessories or of motor spirit.

(vi) In respect of consulate of the Republic of Poland at Mumbai, purchases shall be of following goods:-

1.        Building material for repairing and renovation of the office and residential flats owned by the said Consulate.

2.        Gas (L.P.G.)

3.        Radio and Television including antennas.

4.       Computer Equipments

5.        Photographic equipments.

6.        Video Camera

7.        Alarm Systems at office and residential flats owned by the said consulate.

(vii) The said concerned officer of the Authority, body or organisation shall apply to the Joint Commissioner of Sales Tax (Adm.), Nariman Point to claim refund of tax paid on purchases within one month of the end of each quarter of the year.  The application shall be accompanied by the statement of purchases  as specified in the Annexe  to this notification and photocopies of purchase bills.

2 Consul General of the U.S.A. at Mumbai and his Consular Officers
3 Consulate of the Republic of Poland at Mumbai
4 The Consulate General of Austria at Mumbai
5 The Consulate General of Canada at Mumbai
6 The Consulate General of Czech at Mumbai.
7 The Consulate General of Federal Republic of Germany and its diplomatic officers at Mumbai
8 The Consulate General of France at Mumbai
9 The Consulate General of Italy at Mumbai
10 The Consulate General of Japan and its diplomatic officers at Mumbai.
11 The Consulate General of Qatar at Mumbai
12 The Consulate General of Republic of Indonesia at Mumbai
13 The Consulate General of Republic of Korea at Mumbai
14 The Consulate General of Republic of South Africa at Mumbai
15 The Consulate General of Singapore at Mumbai
16 The Consulate General of Sultanate of Oman at Mumbai
17 The Consulate General of Switzerland at Mumbai
18 The Consulate General of the Democratic Socialist Republic of Sri Lanka at Mumbai
19 The Consulate General of the Peoples Republic of China at Mumbai
20 The Consulate General of the Russian Federation at Mumbai
21 The Consulate General of the State of Baharin at Mumbai
22 The Consulate General of the Syrian Arab Republic at Mumbai.
23 The Consulate General of United Arab Emirates at Mumbai
24 The Consulate of Israel at Mumbai
25 The Deputy high Commissioner of the United Kingdom at Mumbai and his counsellors and secretaries and British Information Service (viii)Refund shall be available only of taxes charged separately by such registered dealers.

(ix) Any infirmity in the grant of refund is liable to be corrected by appropriate adjustments at the time of grant of the next refund

26 Diplomatic officers stationed at New Delhi
27 Assistant Trade Commissioners stationed in Greater Mumbai
28 Consular Officers stationed in Greater Mumbai
29 Trade Agents of Foreign Countries stationed in Greater Mumbai  
30 Trade Commissioners stationed in Greater Mumbai  

 

 

Annexure

 

Purchase Statement

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