DEMO|

HISTORY
-

Body NOTIFICATION No. VAT-1507/CR-41/Taxation-1.- Dated the 25th June 2007

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) and in supersession of the Government Notification, Finance Department, No.VAT-1505/CR-376/Taxation-1, dated the 24th February 2006, 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, subject to the conditions specified 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 price of goods purchased through a single invoice shall not be less than Rupees fifteen hundred

(ii) The said Organisation shall apply to the Joint Commissioner of Sales Tax (Refunds and Refund Audit), Mumbai to claim refund of tax paid on its purchases within one month of the end of every quarter .

2 United Nations Children's Fund.(UNICEF)
3 United Nations Development Programme (UNDP).
4 United Nations Educational, Scientific and Cultural Organization. (UNESCO) (iii) The said organisations shall submit statement of purchases as specified in the Annexure to this notification
5 United Nations Food and Agriculture Organization.(FAO) (iv) 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) (v)Refund shall be available only of taxes charged separately by such registered dealers.
7 United Nations Military Observers Group in India and Pakistan. (UNMOGIP) (vi) Any infirmity in the grant of refund is liable to be corrected by appropriate adjustments at the time of grant of the next refund.
8 United Nations World Food Programme (WFP) (vii) The purchases are not of motor cars or their spare parts and accessories or Motor spirit.

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 Delegation of European Commission (EC).
19 League of Arab States
20 Afro-Asian Rural Development Organization (AARDO).
21 Asian-African Legal Consultative Organization (AALCO).
22 United States Agency for International Development Mission (USAID).
23 International Centre for Genetic Engineering and Biotechnology (ICGEB).
24 International Financial Corporation (IFC).
25 World Bank.
(II) Other Organisations  
1

 The Consulate Generals of the countries mentioned herein below and their Counselor Officers, Diplomatic Officers, Trade Commissioners, Assistant Trade Commissioner and Trade Agents, stationed at Mumbai.

(Note: The benefits to the diplomatic authorities shall be available from the date of commencement of their office.)

Conditions (i) to (vii) as above

(i) Islamic Republic of Afghanistan
(ii) Australia
(iii) The State of Baharin
(iv) Belgium
(v) The Federative Republic of Brazil
(vi) Canada
(vii) The People's Republic of China
(viii) Czechoslovakia
(ix) The Republic of Djibouti.
(x) The Arab Republic of Egypt
(xi) France
(xii) Federal Republic of Germany
(xiii) Republic of Indonesia
(xiv) Islamic Republic of Iran
(xv) Israel
(xvi) Italy
(xvii) Japan
(xviii) Republic of Korea
(xix) State of Kuwait
(xx)Malaysia
(xxi) Omitted
(xxii) Netherland
(xxiii) Sultanate of Oman
(xxiv)The Islamic Republic of Pakistan
(xxv) Panama
(xxvi) Republic of Poland
(xxvii) State of Qatar
(xxviii) Romanaia
(xxix) The Russian Federation
(xxx) Saudi Arabia
(xxxi) The Democratic Republic of Sri Lanka
(xxxii) Singapore
(xxxiii) Republic of South Africa
(xxxiv) Spain  
(xxxv) Switzerland
(xxxvi) Thailand
(xxxvii) United Arab Imirates
(xxxviii) Socialist Republic of Vietnam
(xxxix) Republic of Yemen
2 The Deputy high Commissioner of the United Kingdom at Mumbai and his counsellors, secretaries Diplomatic Officers, Trade Commissioners, Assistant Trade Commissioner and Trade Agents, stationed at Mumbai and British Information Service (i) to (vii) as above
3 The Consulate General of the United States of America and his Counselor Officers, Diplomatic Officers, Trade Commissioners, Assistant Trade Commissioner and Trade Agents stationed at Mumbai. (i) to (vii) as above

(viii) the benefits shall be relating to transactions effected on or after 1st June 2007.

4 Diplomatic officers of the abovesaid countries referred to in (1) and (3) above and stationed at New Delhi. (i) to (vii) as above

(viii)If the purchases are for construction and renovation of Embassy properties located in New Delhi, then the purchases shall be made with the approval of the Ministry of External Affairs, Government of India .

Annexure

Purchase Statement

Serial No. Name of the Supplier, address and R.C. Number. Bill Number and Date Name/Names of the Commodity/ Commodities Purchase amount

(Rs.)

        Net Price Tax charged separately
(1) (2) (3) (4) (5) (6)

By order and in the name of the Governor of Maharashtra,