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 (7) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and in suppression 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, Body and Organisation

Conditions

(1)

(2)

(3)

(I)

United Nations Organisations (i) The price of goods purchased through a single invoice shall not be less than rupees fifteen 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 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.

(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.

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 Organization (UNESCO).

5

United Nations Food and Agriculture Organization (FAO).

6

United Nations information Centre (UNIC).

7

United Nations Military Observers Group in India and Pakistan (UNMOGIP).

8

United Nations World Food Programme (WFP).

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 Organisation (AARDO).

21

Asian-African Legal Consultative Organization (AALCO).

22

United States Agency for International Development Mission (USA1D).

23

International Centre for Genetic Engineering and Biotechnology (ICGEB).

24

International Financial Corporation (IFC).

25

World Bank.

(II)

Other Organisations :— (i)    The price of goods purchased through a single invoice shall not be less than rupees fifteen hundred except,

(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 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.

(v)  Refund shall ho 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 arc 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.

(c) In the case of South Africa, the refund shall not be available on the personal purchases of diplomats.

(ix)         If the purchases arc 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.

(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 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.

(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 arc 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.

1

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.

(ii)   Australia,

(iii) The State of Bahrain.

(iv) Belgium,

(v) The Federative Republic of Brazil.
(vi) 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.

(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) Nethcrland.

(xxii) Sultanate of Oman.

(xxiii) 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.

(xxxvii) The Republic of  Yemen.

(xxxuiii) The Republic of Iraq.

(xxxix) The Republic of Turkey.

2

(i) The Deputy High Commi­ssioner of the United Kingdom at Mumbai and his Counselors, Secretaries, Diplomatic Officers, Trade Commissioners, Assistant Trade Commissioner and Trade Agents, stationed at Mumbai.

(ii) British Information Services.

(iii) 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.

ANNEXURE

Purchase Statement

Serial No.

Name of the Supplier, Address and TIN

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,

CHITRA KULKARNI

Officer on Special Duty to the Government.

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