The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
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Body NOTIFICATION No.VAT.1509/CR-89/Taxation:- Dated 5th November, 2009

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) and in supersession 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 organisation 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 No.	Name of the Authority, Body and Organisation	Conditions
(1)	(2)	(3)
1	United Nations Organisations:-
1	International Labour Organisation (ILO).	(i) The price of goods purchased through a single invoice shall not be less than rupees fifteen hundred.
2	United Nations Children's Fund (UNICEF)	(ii) The Organization shall apply to the Joint Commissioner of Sales Tax (Refunds and Refund Audit), Mumbai, to claim refund of tax paid on its purchases after the end of every quarter.
3	United Nations Development Programme(UNDP).	(iii) The Organizations shall submit' statement of purchases as specified in the Annexure to this notification.
4	United Nations Educational, Scientific and Culltural Organization (UNESCO).	(iv)The statement shall be supported with photocopies of purchase bills on the basis of which refund of tax is to be claimed.
5	United Nations Food and Agriculture Organization (FAO)	(v) Refund shall be available only of taxes charged separately by such registered dealers.
6	United Nations information Centre(UNIC)	(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.
7	United Nations Military Observers Group in India and Pakistan(UNMOGIP).	(vii) The purchases effected on or after the 1st February 2008 not being purchases of spare parts or accessories of motor vehicle and motor spirit.
8	United Nations World Food Programme (WFP)
9	United Nations Drugs Programme.
10	United Nations Industrial Development Organization (UNIDO).
11	United Nations Population Fund (UNPF).
12	United Nations Aids.
13	World Health Organization (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 Organization(AARDO).
21	Asian-African Legal Consultative Organization(AALCO).
22	United States Agency for International Development Mission(USAID).
23	International Centre for Genetic Engineering and Biotechnology (ICCEB).
24	International Financial Corporation (IFC).
25	World Bank.

(II)	Other Organizations:-
1	The Consulate Generals of the countries mentioned herein below and their Counsellor 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) Netherland. (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. (xxxviii) The Republic of Iraq. (xxxix) The Republic of Turkey. (xl) Mauritius. (xli) The Republic of Argentina. (xlii) Ethiopia. (xliii) Sweden (xliv) Russian Federation (xlv) Royal Norwegian Consulate (xlvi) Deputy High Commission for the People's Republic of the Bangladesh, Mumbai, India.	(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 Organization shall apply to the Joint Commissioner of Sales Tax (Refunds and Refund Audit), Mumbai, to claim refund of tax paid on its purchases after the end of every quarter. (iii) The Organizations 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 effected on or after the 1st February 2008 not being purchases of spare parts or accessories of motor vehicle and 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. (d) In the case of Republic of Argentina the minimum invoice value applicable for the Value Added Tax refund shall be Rs. 2,400 per invoice and will be applicable for personal and official purchases of its diplomats within the city limits of Mumbai. (e) In the case of Ethiopia the refund shall be available only in respect of official purchases. (g) In the case of Sweden the price of goods purchased through a single invoice shall not be less than rupees eight thousand three hundred and thirty three. (h) In the case of Republic of Turkey (i) the refund would be admissible on the official and personal purchases of the following goods only :- Security equipment, office equipment, electronic and electrical devices, food and non-alcoholic beverages, cleaning supplies, household and gardening equipment, medical equipment (excluding medication), construction materials, printed matter, spare parts for official cars and clothing. (ii) The minimum invoice value of official and personal purchases shall be Rupees Five Thousand and One Hundred for the refund of tax. (iii) Refund of tax shall not be admissible on personal purchases exceeding Rupees Fourteen Lakh per annum, per official. (i) In the case of Royal Norwegian Consulate the purchase price of goods purchases for official use of the Consulate and personal use of its diplomats, through a single invoice, shall not be less than Rupees Five Thousand excluding tax. (ix) If the Purchases are 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.
2	(i) The Birtish Deputy High Commissions in Mumbai. (ii) British Information Services. (iii) The Consulate General of the United States of America and his Counsellor Officers, Diplomatic Officers, Trade Commissioners, Assistant Trade Commissioner and Trade Agent stationed at Mumbai and Delhi. (iv) Taipei Economic and Cultural Centre (TECC), in Mumbai.	(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 after the end of every quarter. (iii) The Organizations 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 effected on or after the 1st February 2008 not being purchases of spare parts or accessories of motor vehicle and 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. (ix) The refund of Value Added Tax shall not be available to the British Deputy High Commissions in Mumbai in respect of Receptions hosted by it. (ix) The refund of Value Added Tax shall be allowed to the British High Commissions in Mumbai only in respect of purchases for the chancery (office) and residence of the Head of Mission or post.

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.)
Serial No.	Name of the Supplier, Address and TIN	Bill Number and Date	Name/Names of the Commodity / Commodities	Net Price	Tax charged separately
(1)	(2)	(3)	(4)	(5)	(6)

By Order and in the name of the Governor of Maharashtra.