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Sales Tax Practioners' Association of Maharashtra

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Law Updates

Notification

FINANCE DEPARTMENT
Mantralaya, Mumbai-400 032, dated the 24th February 2006

Maharashtra Value Added Tax Act, 2002.

No. VAT –1505/CR-376/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, with effect from 1st March 2006 and in supersession of earlier notification dated 1st June 2005, 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 organisations , subject to the conditions referred 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 goods are purchased from a Registered dealer for the official use of such office or agency.

2

United Nations Children’s Fund.(UNICEF)

(ii) The price of goods purchased through a single invoice shall not be less than Rupees fifteen hundred

3

United Nations Development Programme (UNDP).

(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.

4

United Nations Educational, Scientific and Cultural Organizations.  (UNESCO)

(iv) The said organisations shall submit statement of purchases as specified in the Annexe to this notification

5

United Nations Food and Agriculture Organizations.(FAO)

(v) 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)

(vi)Refund shall be available only of taxes charged separately by such registered dealers

7

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

 (vii) Any infirmity in the grant of refund is liable to be corrected by appropriated adjustments at the time of grant of the next refund

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)

II-

Other Organisations

Conditions

1

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

(i) to (Vii) as above

(viii) in respect6 of Diplomatic Officers stationed at New Delhi , purchased by the officers effected during their visit to any part of this State and made with the approval at Ministry  of External Affairs, Government of India, New Delhi for construction and/ or renovation of embassy  Properties at New Delhi alone are eligible for refund of tax.

  (i) Afghanistan  
  (ii) Australia  
  (iii) Austria  
  (iv) The State of Baharin  
  (v) Belgium  
 

(vi) Canada

 
  (vii) The Peoples Republic of China  
  (viii) Czechoslovakia  
  (ix) Democratic Socialist Republic of Sri Lanka  
  (x) Egypt  
 

(xi) Federal Republic of Germany 

 
 

(xii) France

 
  (xiii) Republic of Indonesia  
 

(xiv) Iran

 
 

(xv) Israel

 
  (xvi) Italy  
  (xvii) Japan  
  (xviii) Republic of Korea  
  (xix) Kuwait  
 

(xx)Mauritious

 
 

(xxi) Netherland

 
  (xxii) Sultanate of Oman  
  (xxiii) Republic of Poland  
  (xxiv) Qatar  
  (xxv) Romania  
  (xxvi) The Russian Federation  
  (xxvii) Singapore  
  (xxviii) Republic of South Africa   
  (xxix) Switzerland  
  (xxx) Syrian Arab Republic  
  (xxxi) Saudi Arabia  
 

(xxxii) Thailand

 
  (xxxiii) United Arab Emirates  
  (xxxiv) United States of America  
  (xxxv) Vietnam  
 

(xxxvi) Yemen

(i) to (viii) as above

2 The Deputy high Commissioner of the United Kingdom at Mumbai and his counsellors and secretaries and British Information Service (i) to (viii) as above
3

Diplomatic officers of the abovesaid countries referred to in (1) and (2) above and stationed at New Delhi. 

 


Annexure

Purchase Statement

Serial No.

 

Name of the Supplier, address and R.C. Number.

 

Bill Number and Date

 

Name of the Commodities

Purchase amount

 

       

Net Purchase

Tax charged separately

(1)

(2)

(3)

(4)

(5)

(6)

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

(Shashank Mathane )

Officer on Special Duty to Government

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