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Grant of refund to International & Domestic authorities under Maharashtra Value Added Tax Act, 2002

State Notification of Maharashtra · 20059,215 characters of text

The enactment

TypeNotification
Year2005
JurisdictionState of Maharashtra
MinistryGovt of Maharashtra
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

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(i) Raresfes

(i) awes (eet) S 31 SRt (3reche) Hvifere Rufseren i feuemm (whivTaTe) fRafertas o a8 Tt e g fhren v = e (T) 7 () ot ISR STTOT e IR ST Hera, Aftry ST, FErEs AT 3T, T g ST e . TR TS W 31 Y ae (T) () e T O g ST AT AT (37S) TR R A B FoeAieh & S SRR, T S, AT Jools & FITHAREAT SHIETAHRIE ST ST, WETE AV ST ST et eft fewett R e (2) anfor (3) et e () & (@ ) ot Fafféee st S o S, (3118) SR et Rere geemarea sureiren FHTHIHI! T IO @RET AT ST T TR0 G TR FHIEAT RS HATCTATEAT QT . WEY WERTE IITHA TIT0A, 3L, T R, 30018/ 3AT6TE ¥, T 8337 [we s wrEus = ga AF | TEASKRME A, U | Yo wHh | Seqe/agE e e .275. afor i | Ame/AR (FT) e Eucal Tl | sRe W ® ®) @) (%) () (&) - 4 T w-a] HERTE IR AT, 3., T I, 0010/ ATHTE ¥, T 8337 &Y . FINANCE DEPARTMENT Mantralaya, Mumbai 400032, dated the 25th June 2007 NOTIFICATION Tue MAHARASHTRA VALUE ADDED Tax Ac, 2002. No.VAT-1507/CR-41/Taxation-1.—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 Name of the Authority, Body, Conditions No. Organisation 1) 2) 3) (I) United Nations Organisations I International Labour Organisation (ILO). (i) The price of goods purchased 2 United Nations Children’s Fund (UNICEF). through a single invoice shall not be 3 United Nations Development Programme less than Rupees fifteen hundred. (UNDP). 4 United Nations Educational, Scientificand (ii) The said Organisation shall apply Cultural Organization (UNESCO). to the Joint Commissioner of Sales 5 United Nations Food and Agriculture ‘Tax {(Administration), Nariman Point Organization (FAO). to claim refund of tax paid on its 6 United Nations information Centre (UNIC). purchases within one month of the 7 United Nations Military Observers Group in end of every quarter. India and Pakistan (UNMOGIP). (iiii) The said organisations shall submit 8 United Nations World Food Programme (WFP). statement of purchases as specified 9 United Nations Drugs Programme. in the Annexure to this notification. 10 United Nations Industrial Development (iv) The statement shall be supported Organisation (UNIDO). with photocopies of purchase bills on 11 United Nations Population Fund (UNPF). the basis of which refund of tax is to 12 United Nations Aids be claimed. 13 World Health Organisation (WHO). (v) Refund shall be available only of 14 Asian and Pacific Centre for Transfer of taxes charged separately by such Technology (APCTT). registered dealers. 2REY HERTS, VI I, 3., T M, R00\9/3ATHTE ¥, TF 2333 [vmT =T 1) 2) 3) 15 Asian Development Bank (ADB). (vi) Any infirmity in the grant of 16 International Bank for Reconstruction and refund is liable to be corrected by Development in India (IBRD). appropriate adjustments at the time of 17 United Nations High Commission for Refugees grant of the next refund (UNHCR). (vii) The purchases are not of motor 18 Delegation of European Commission (EC). ~ cars or their spare parts and 19 League of Arab States. accessories or motor spirit. 20 Afro-Asian Rural Development Organisation (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. () Other Organisations The Consulate General of the countries Conditions (i) to (vii) as above. 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.)

(i) Islamic Republic of Afghanistan

(i) 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 v -~ -~ T W] FERTEE JME T[T, 3., T 4, 0040/ 3THIE ¥, Tk 8337 REE ay 2) 3)

(xii) Federal Republic of Germany

(xiii) Republic of Indonesia

(xiv) Islamic Republic of Iran

(xv) Isracl

(xvi) Italy

(xvii) Japan

(xviii) Republic of Korea

(xix) State of Kuwait

(xx) Malaysia

(xxi) Republic of Mauritius

(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 (i) to (vii) as above Kingdom at Mumbai and his counsellors, secretaries , Diplomatic Officers, Trade Commissioners, Assistant Trade Commissioner and Trade Agents, stationed at Mumbai and British Information Service. ey WETTE VIS TR, ST, T R4, 30049/ 3THE ¥, Tk 838 [wrr ww-a (63 @) 3) 3 The Consulate General of the United States (i) to (vii) as above of America and his Counselor Officers, (viii) the benefits shall be relating to Diplomatic Officers, Trade Commissioners, transactions effected on or after Ist Assistant Trade Commissioner and Trade June 2007. Agents stationed at Mumbai. 4 Diplomatic officers of the abovesaid countries (i) to (vii) as above referred to in (1) and (3) above and stationed at (viii) If the purchases are for New Delhi. 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 | Name of the Supplier, | Bill Number| Name/Names of | Purchase amount (Rs.) No. | address and R.C. Number.| and Date | the Commodity/ Commodities Net Price| Tax charged P separately 1) ) 3) @) (5) (6) By order and in the name of the Governor of Maharashtra, SHASHANK MATHANE, Officer on Special Duty to Government. Y A gEoer, HaE

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