TR VR TSI SRTETE0T S0 -, AT &, J00%/Fis 2, Yk 233t o FINANCE DEPARTMENT Mantralaya, Mumbai 400 032, dated the 5th November 2009. NOTIFICATION MaHARASHTRA VALUE ADDED Tax Act, 2002. No. VAT. 1509 /CR-89 /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-1507/CR-41/ Taxation-1, dated the 25th June 2007, 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, Conditions No. Body and Organisation (2, (2) (3) (I United Nations Organisa- (i) The price of goods purchased tions :— through a single invoice 1 International Labour Organi- shall not be less than rupees sation (ILO). fifteen hundred. 2 United Nations Children’s (i) The Organisation shall Fund (UNICEF). apply to the Joint Commi- 3 United Nations Development ssioner of Sales Tax (Re- Programme (UNDP). funds and Refund Audit), 4 United Nations Educational, Mumbai, to claim refund of Scientific and Cultural tax paid on its purchases Organization (UNESCO). within one month of the end 5 United Nations Food and of every quarter. Agriculture Organization (iii) The Organisations shall (FAO). submit’ statement of 6 United Nations information purchases as specified in the Centre (UNIC). Annexure to this notification. AT IR-§—R00-3 RIS WA AU SRTERIT WIS, FE &, 00/ 08, I R332 (AALCO).
SCHEDULE (contd.)
(1) (2) (3) 7 United Nations Military (iv) The statement shall be Observers Group in India supported with photocopies and Pakistan (UNMOGIP). of purchase bills on the basis 8 United Nations World Food of which refund of tax is to e (WEP). be claimed. 9 United Nations Drugs Pro- (v) Refund shall be available gramme. only of taxes charged 10 United Nations Industrial separately by such registered Development Organisation dealers. (UNIDO). (vi) Any infirmity in the grant of 11 United Nations Population refund is liable to be Fund (UNPF). corrected by appropriate 12 United Nations Aids. adjustments at the time of 13 World Health Organisation grant of the next refund. (WHO). (vii) The purchases are not of 14 Asian and Pacific Centre for motor cars or their spare 1 Transfer of Technology parts and accessories or (APCTT). motor spirit. 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 Europecan 208 Commission (EC) 19 League of Arab States. 20 Afro-Asian Rural Development Organisation (AARDO). 21 Asian-African Legal Consultative Organization TR VT T ST ST -3, A g Ro0R/F V¥, T R]IX ]
SCHEDULE (contd.)
(1) (2) (3) 22 23 24 25 -E United States Agency for International Development Mission (USAID). International Centre for Genetic Engincering and Biotechnology (ICGEB). International Financial Corporation (IFC). World Bank. Other Organisations :— The Consulate Generals of the countries mentioned herein below and their Counselor Officers, Diplomatic Officers, Trade Commissioners, Assistant Trade Commissioners and Trade Agents, stationed at Mumbai and Delhi.
(i) Islamic Republic of Afghanistan.
(it) Australia.
(iii) The State of Bahrain.
(iv) Belgium.
(v) The Federative Republic of Brazil.
(i) Canada.
(vii) The People’s Republic of China.
(viii) Czech Republic.
(ix) The Republic of Djibouti.
(x) The Arab Republic of Egypt.
(xi) France:
(xii) Federal Republic of Germany.
(i) The price of goods purchased through a single invoice shall not be less than rupees fifteen hundred exeept.
(a) in the case of the ‘Czech Republic’ where the price of goods purchased through a single invoice shall not be less than rupees four thousand five hundred.
(b) In the case of Federal Republic of Germany where the price of goods purchased through-a single invoice shall not be less than rupees five thousand six hundred.
(ii) The 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.
(iii) The Organisations shall submit statement of purchases as specified in the %0 HERT, YT TIAUA FRVAROT WA -2, AT 4, R00%/HIE 08, T 2232
SCHEDULE (contd.)
(1) (2) (3) (xiif) Republic of Indonesia.
(xiv) Islamic Republic of Iran,
(xv) Israel.
(xvi) Ttaly.
(xvii) Japan.
(xviii) Republic of Korea.
(xix) State of Kuwait.
(xx) Malaysia.
(xxi) Netherland. (xxit) Sultanate of Oman. (axiii) The Islamic Republic of Pakistan.
(xxiv) Panama,
(xxv) Republic of Poland.
(xxvi) State of Qatar.
(xxvii) Romania.
(xxviii) Saudi Arabia.
(xxix) The Democratic Republic of Sri Lanka.
(xxx) Singapore.
(xxxi) Republic of / South Africa, - (xxxii) Spain.
(xxxiii) Switzerland.
(xxxiv) Thailand.
(xxxv) United Arab Emirates.
(xxxvi) Socialist Republic of Vietnam. (axxxvii) The Republic of Yemen. (xxxviti) The Republic of Iraq.
(xxxix) The Republic of Turkey. Annexure to, this notification.
(iv) The statement shall be supported with photocopies of purchasc bills on the basis of which refund of tax is to be claimed. () Refund shall PRl only of taxes charged separately by such registered dealers. (vé) Any infirmity in the grant of refund is liable to be corrected by appropriate ‘adjustments at the timc of grant of the next refund.
(vii) The purchases are not of motor cars or their spare parts and accessories or motor spirit.
(viii) (a) In case of .the Federal Republic of Germany,
(i) the refund shall not be available in respect of food stuff and tobacco products.
(ii) the refund on the personal purchases of diplomats shall not exceed rupees thirty three thousand six hundred per financial year,
(b) In the case of Singapore, the refund shall not be available on the purchases made for personal use of diplomats other than cooking gas. HERT I AU STATIRCT WA -, AT W, [00R/EH ¢, T 1338 %
SCHEDULE (contd.)
(1) (2) 3) () The Deputy High Commissioner of the United Kingdom at Mumbai and his Counselors, Sccretaries, Diplomatic Officers, Trade Commissioners, Assistant Trade Commissioner and Trade Agents, stationed at
(ii) British Information Services. (2ii) The Consulate General of the United States of America and his Counselor Officers, Diplomatic Officers, Trade Commissioners, Assi-stant Trade Commissioner and Trade Agent stationed at Mumbai and Delhi. {c) In the case of South Africa, the refund shall not be available on the personal purchases of diplomats.
(ix) 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.
(i) The price of goods purchased through a single invoice shall not be less than rupees fifteen hundred.
(i) The 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.
(iii) The Organisations shall submit statement of purchases as specified in the Annexure to this notification.
(iv) The statement shall be supported with photocopies of purchase bills on the basis of which refund of tax is to be claimed. w TR T {0 SFTAIUT 9T SR-, AT 4, RooR/Hiis vy, I 13t
SCHEDULE (contd.) 1) (2) (3)
(v) Refund shall be available only of taxes charged separately by such registered dealers.
(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.
(vii) The purchases are not of motor cars or their spare parts and accessories or motor spirit.
(viii) If the purchases are for construction and renovation of Embassy properties of United States of America located in New Delhi, then the purchases shall be made with the approval of the Ministry of External Affairs, Government of India. TR YT TAG SRTEROT WO A, AR W, 00/ 16, T 133R EE] ANNEXURE Purchase Statement Serial ~ Name of Bill Name/ Purchase No. the Number Names amount (Rs.) Supplier, and of the —— Address and Date Commodity/ Net Tax TIN Commodities Price charged separately L0} ] ) ) ®) (6) By order and in the name of the Governor of Maharashtra, CHITRA KULKARNI, Officer on Special Duty to the Government. ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICKTION, PRINTED AND FUBLISHED 6Y IRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS. 21-A, NETAJl SUBHASH ROAD, CHARN ROAD. MUMBAT i 004 AND FUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING. STATIONERY AN PUBLICATIONS, 21-A, NETAII SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 003.