Weoly WERTE YIEA T, SETERVL, S 2, R004/FS 22, w&: qR9 [wrT WA FINANCE DEPARTMENT ;
Manatralaya, Mumbai 400032, dated 1st June 2005 - NOTIFICATION MAHARASHTRA VALUE ADDED Tax Acrt, 2002.
No. VAT-1505/CR-166/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), 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 organasions, subject to the conditions referred against each of them in column (3) of the said Schedule.
SCHEDULE Serial Name of the Authority, Conditions No. Body,Organisation 1) (2) ) I- United nations Organisations 1 International Labour Organisation (ILO).
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).
* (i) The goods are purchased from a Registered dealer for the official use of such office or agency. :
(i) 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 . W wR] WERT T I, SFTIROT, S 8, J00L/S 27, % 28 Yk 1) (2) 3 6 United Nations purchases as specified in-the Information Centre (UNIO).
United Nations Military Annexe to this notification:
(v) The statement shall be supported with photocopies 7 of purchase bills on the basis Observers Group in India of which refund of tax is to and Pakistan be claimed.
(UNMOGIP).
8 United Nations World Food (vi) Refund shall be available only ‘Programme (WFP) of taxes charged separately by such registered dealers.
9 United Nations Drugs (vif) Any infirmity in the grant of Programme refund is liable to be corrected by appropriate 10 United Nations Industrial adjustments at the time of Development grant of the next refund Organisation (UNIDO). C 11 United Nations Population Fund (UNPF).
12 United Nations-Aids 18 World Health Organisation (WHO).
14 Asian and Pacific Center for Transfer of Technolog) (APCTT).
1I-Other Organisations Conditions 1 The Consul General, Vice- ‘| (i) The goods are purchased from Consule and Consular a Registered dealer for the Officers of the Netherlands official use of such office or = at Mumbai. agency.
2 Consul General of the (ii) The price of goods purchased U.S.A. at Mumbai and through a single invoice his Consular Officers. shall not be less than Rupees fifteen hundred 3 Consulate of the Republic (iii) In respect of Diplomatic of Poland at Mumbai. officers stationed at New ol ETI VI YU, SETERIT, ST {, 004/ 2R, T 23RS [T AR e 1) 2 (3) 4 “The Consulate General of Delhi, purchases by the : Austria at Mumbai. officers effected during their - visit to any part of this State 5 The Consulate General of and made with'the approval Canada at Mumbai. of Ministry of External Affairs, Government of 6 The Consulate General of India, New Delhi for — Czech at Mumbai. construction and/or - 7 The Consulate General of - renovation of Embassy Fedral Republic of Germany Properties at new Delhi and its, diplomatic officers alone are eligible for refund at Mumbai. of tax.
8 The Consulate General of (iv) In respect of officers at serial “France at Mumbai numbers (27) to (30) the sale to the said officers is by a 9 The Consulate General of Registered dealer out of the Italy at Mumbai goods imported by him from | any place outside India and 10 The Consulate General of kept in custom bond. - A Japan and its diplomatic officers at Mumbai.
11 The Consulate General of Qatar at Mumbai. (v) The purchases are not of motor cars or their spare parts and 12 The Consulate General of, accessories or of motor spirit.
Republic of Indonesia at : = Mumbai. 3 13 The Consulate General of (vi) In respect of consulate of the Republic of Korea at Republic of Poland at Mumbai, - Mumbai. | purchases shall be of following goods :— = 14 The Consulate General of (1) Building material for Republic of South Africa reparing and renovation of at Mumbai. the office and residential flats owned by the said 15 The Consulate Géneral of Consulate.
Singapore at Mumbai. (2) Gas (L. P. G) " -
(3) Radio and Television including antennas.
17 18 19 20 21 22 23 24 25 26 27 Sultanate of Oman at Mumbai.
The Consulate General of Switzerland at Mumbai.
The Consulate General of the Democratic Socialist Republic of Sri Lanka at Mumbai.
The Consulate General of the Peoples Republic of China at Mumbai The Consulate General of the Russian Federation at Mumbai.
The Consulate General of the State of Baharin at Mumbai. .* The Consulate General of the Syrian Arab Republic at Mumbai.
The Consulate General of United Arab Emirates at Mumbai. S The Consulate of Israel at Mumbai.
The Deputy high Commissioner of the United Kingdom at Mumbai and his counsellors and secretaries and British Information Service.
Diplomatic officers stationed| at New Delhi.
Assistant Trade’ Commissioners stationed in Greater Mumbai.
v AReE] eI IR TR, ST, S €, R00W/HS R, T ReRe (72 1) (2) (3)
(4) Computer Equipments 16 The Consulate General of (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.
(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.
W} WERTZ I TSI, FETERTL, T ¢, 004/ o2, Wb QRS [WIT WA @ 2 - )] 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 Name of the " Bill Name No. party, address | Number of the and R.C. Number and Commo- Purchase amount Date dity Net | Tax Purchase | charged » H separately
(1) @) @) (@) (5) (©) By order and in the name of the Governor of Maharashtra, . SUDHAKAR. JAMODE, Deputy Secretary to the Government.