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 1st March 2006 and in supersession of earlier notification dated 1st 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
(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
(i) Afghanistan
(ii) Australia
(iii) Austria
(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) Syrian Arab Republic
(xxxi) Saudi Arabia
(xxxii) Thailand
(xxxiii) United Arab Emirates
(xxxiv) United States of America
(xxxv) Vietnam
(xxxvi) Yemen
(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.
Annexure
Purchase Statement