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Law Updates

NOTIFICATION


Finance Department
Manatralaya, Mumbai 400032, Dated: 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 Pakistan.(UNMOGIP) (vii) Any infirmity in the grant of refund
and 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) 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 (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) to (viii) as above

2 The Deputy high Commissioner of the United Kingdom at Mumbai and his counsellors and
secretaries and British Infor-mation Service
(i) to (viii) as above
3 Diplomatic officers of the above- said 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)

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