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Delhi Value Added Tax Act, 2004-Schedule - HISTORY
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THE SIXTH SCHEDULE

(See section 41)

List of organisations who can claim refund

1. DIPLOMATIC MISSIONS/CONSULATES OF COUNTRIES AND INTERNATIONAL ORGANIZATIONS LISTED BELOW AND THEIR DIPLOMATS/INTERNATIONAL OFFICERS IN RESPECT OF PURCHASES MADE BY THEM FOR OFFICIAL OR PERSONAL USE
PART A - LIST OF COUNTRIES.

(1) AFGHANISTAN
(2) ALGERIA
(3) ANGOLA
(4) ARGENTINA
(5) ARMENIA
(6) AUSTRALIA
(7) AUSTRIA
(8) AZERBAIJAN
(9) BANGLADESH
(10) BELARUS
(11) BELGIUM
(12) BHUTAN
(13) BRAZIL
(14) BRUNEI DARUSSALAM
(15) BULGARIA
(16) CAMBODIA
(17) CANADA
(18) CHINA
(19) COLUMBIA
(20) CONGO-DEMOCRATIC REPUBLIC OF
(21) COTE-D'IVOIRE
(22) CROATIA
(23) CUBA
(24) CYPRUS
(25) CZECH REPUBLIC
(26) DENMARK
(27) ECUADOR
(28) EGYPT
(29) ERITREA
(30) ETHIOPIA
(31) FINLAND
(32) FRANCE
(33) GERMANY
(34) GHANA
(35) GREECE
(36) GUYANA
(37) HUNGARY
(38) HOLY SEE
(39) INDONESIA
(40) IRAN
(41) IRAQ
(42) IRELAND
(43) ISRAEL
(44) ITALY
(45) JAPAN
(46) JORDAN
(47) KAZAKHSTAN
(48) KENYA
(49) KOREA-REPUBLIC OF
(50) KOREA (D.P.R.)
(51) KUWAIT
(52) KYRGHYZ REPUBLIC
(53) LAOS
(54) LEBANON
(55) LESOTHO
(56) LIBYA
(57) LUXEMBOURG
(58) MALAYSIA
(59) MALDIVES
(60) MAURITIUS
(61) MEXICO
(62) MONGOLIA
(63) MOROCCO
(64) MOZAMBIQUE
(65) MYANMAR
(66) NAMIBIA
(67) NEPAL
(68) NETHERLANDS
(69) NIGERIA
(70) NORWAY
(71) OMAN
(72) PAKISTAN
(73) PALESTINE
(74) PANAMA
(75) PHILIPPINES
(76) POLAND
(77) PORTUGAL
(78) QATAR
(79) ROMANIA
(80) RUSSIA
(81) RWANDA
(82) SAUDI ARABIA
(83) SENEGAL
(84) SERBIA & MONTENEGRO
(85) SINGAPORE
(86) SLOVAK REPUBLIC
(87) SLOVENIA
(88) SOMALIA
(89) SOUTH AFRICA
(90) SPAIN
(91) SRI LANKA
(92) SUDAN
(93) SURINAME
(94) SWEDEN
(95) SWITZERLAND
(96) SYRIA
(96A) TANZANIA
(97) THAILAND
(98) TRINIDAD & TOBAGO
(99) TUNISIA
(100) TURKEY
(101) UGANDA
(102) UKRAINE
(103) UNITED ARAB EMIRATES
(104) UNITED KINGDOM
(105) URUGUAY
(106) USA
(107) UZBEKISTAN
(108) VENEZUELA
(109) VIETNAM
(110) YEMEN
(111) ZAMBIA
  (112) ZIMBABWE

PART B - LIST OF INTERNATIONAL ORGANIZATIONS

  (1) ASIAN DEVELOPMENT BANK (ADB)
  (2) FOOD AND AGRICULTURAL ORGANIZATION OF THE UNITED NATIONAS - FAO
  (3) INTERNATIONAL LABOUR ORGANIZATION (ILO)
  (4) UNITED NATIONS CHILDREN'S FUND (UNICEF)
  (5) UNITED NATIONS DEVELOPMENT PROGRAMME (UNDP)
  (6) UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND CULTURAL ORGANIZATION (UNESCO)
  (7) UNITED NATIONS HIGH COMMISSIONER FOR REFUGEES (UNHCR)
  (8) UNITED NATIONS INFORMATION CENTRE (UNIC)
  (9) UNITED NATIONS MILITARY OBSERVER GROUP FOR INDIA AND PAKISTAN (UNMOGIP)
  (10) UNITED NATIONS POPULATION FUND (UNFPA)
  (11) WORLD HEALTH ORGANIZATION (WHO)
  (12) INTERNATIONAL CENTRE FOR GENETIC ENGINEERING AND BIOTECHNOLOGY (ICGEB)
  (13) EUROPEAN COMMISSION
  (14) LEAGUE OF ARAB STATES
  (15) AFRO-ASIAN RURAL DEVELOPMENT ORGANIZATION
  (16) ASIAN-AFRICAN LEGAL CONSULTATIVE ORGANIZATION
  (17) UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT MISSION (USAID)
  (18) World Bank
  (19) International Finance Corporation
  (20) International Monetory Fund
  (21) World Food Programme
  (22) Asian & Pacific Centre for Transfer of Technology
  (23) International Committee of Red Cross (ICRC)
  (24) International Crops Research Institute for the Semi-Arid Tropics (ICRISAT)

2. Canteen Stores Department (CSD) of the Ministry of Defence, Government of India for purchase of goods other than those mentioned at Annexure below for resale in Delhi.

ANNEXURE

(1) (a) Motor Vehicles including chassis of motor vehicles and motor bodies, but not including tractors tyres, tubes, accessories, component parts and spare parts of motor vehicles.

(b) Motor cycles, motor cycle combinations, motor scooters, motoretts, two wheelers and three wheelers.

(2) (a)Refrigerators of the capacity above 170 litres.

(b) Air-conditioning and other cooling appliances and apparatus excluding air coolers and water coolers.

(c) All kind of cooking appliances, cooking ranges, microwave ovens and grilles

(d) Vaccum cleaners, electrical and electronic air purifiers and dish washers.

(e) Television sets, video cassette recorders, video cassette players, CD players, home theatres, video camera and camera of value exceeding Rs. 250.

(k) Washing machines

(l) Room air convectors and air circulators

(3) Telecommunication equipments including telephones, tele-printers, wireless equipment and fax machines but excluding mobile phone handsets.

(4) Cinematographic equipments including cameras, projectors and sound recording and reproducing equipment and spare parts, component parts and accessories required for use therewith and lenses, films and cinema carbons.

(5) Foreign made watches, electrical time switches and mechanical timers and component parts, spare part and accessories thereof.

(6) All arms including rifles, revolvers pistols and ammunition for the same and component parts and accessories thereof but not including 12 bore shot-gun ammunition.

(7) Cigarette cases and lighters.

(8) Typewriters, tabulating, calculating, cash registering, indexing, card punching, franking and addressing machines, tele-printers, duplicating machines and photocopying machines, component parts, spare parts and accessories thereof.

(9) Binoculars, telescopes and opera glasses and component parts, spare parts and accessories thereof.

(10) All type of cutlery including knives, forks and spoons.

(11)(a) All goods made of glass including glassware, but not including glass and bangles, optical lenses, glass tumblers and mirrors.(b)utensils, kitchenware and tableware made of glass or chine clay.(c) glazed earthenware (d)Chinaware including crokery.

(12) Picnic set sold as a single unit.

(13) Iron and steel safes and almirahs.

(14) (a)Light Diesel oil/high speed Diesel

(b)Kerosene oil sold through modes other than fair price shop.

(15) Cosmetics, perfumery and toilet goods including soaps, shampoos and hair oils but not including tooth brush, toothpaste, tooth powder and kumkum.

(16) Leather goods, excepting footwear, belts and sports articles made of leather.

(17) Furniture including iron and steel and moulded furniture, but excluding wooden furniture.

(18) Cushion and mattresses of foam, including foam sheets, pillows and other articles made from foam rubber or plastic foam or other synthetic foam.

(19) Furs and skins with fur and articles made therefrom including garments made thereof.

(20) . Articles made of stainless steel excluding safety razor blades and surgical instruments or parts of industrial machinery and plant, Utensils, kitchen wares and table wares made up of stainless steel.

(21) Plastic, PVC, celluloid, bakelite and rubber goods and goods made of similar other substances but not including domestic goods having maximum retail price inclusive of all taxes up to two hundred rupees per item.

(22) Fireworks including coloured matches.

(23) Lifts and elevators of all kinds.

(24) (a) all types of glazed & vitrum tiles, mosaic tiles and ceramic tiles.

(b) All types of laminated sheets such as Sunmica,Formica etc.

(25) Carpets of all kinds.

(26) Weatherproofing compounds.

(27) Ivory articles.

(28) All kinds of marble, granite and their tiles.

(29) Sandalwood and Oil thereof.

(30) Meat,fish, fruits and Vegetables when sold in preserved form

(31) Silk and garments made of silk but not including Sarees made of silk.

(32) Musical instruments

(33) Synthetic Gems.

(34) Spark plugs.

(35) Adhesives.

(36) Oxygen and Gases.

(37) Aeronautics including aeroplanes, ground equipments their accessories and parts.

(38) All types of sanitary goods, sanitary wares and fittings.

(39) Paints and colours.

(40) Pan Masala and Gutkha.

(41) All kinds of preserved food articles when sold in sealed containers.

(42) Lubricants including all kinds of non petroleum lubricants.

(43) Imported Vanaspati