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
(a) on hotel bills, restaurant bills and utility bills in respects of both official purchases of the Mission/Posts and personal purchases of diplomats.
(b) on personal purchases by diplomats of locally manufactured goods, petrol, diesel and other fuel.
Exemption / refund of VAT for official purchases of the Embassy of the Republic of Benin in New Delhi and personal purchases of its diplomats.
The Minimum invoice value will be Rs.1500/-
- Exemption / refund of VAT for official purchases of the Embassy of the Republic of Burundi in New Delhi and personal purchases of its diplomats.
Minimum Invoice value eligible for refund shall be Rs.1500/-.
Minimum Invoice value eligible for refund shall be Rs.4300/-.
(i) Exemption / Refund of VAT will be allowed only on purchase of office furniture, vehicles, functional office equipments, stationery, telephone, gas, electricity, water, internet, fuel and household items for the residents of the Head of Mission / Head of Post. (ii) Exemption / Refund will not be allowed on repair and maintenance of vehicles other than the Flag Car (official vehicle of the Ambassador / Consul General). (iii) The minimum invoice value per purchase per dealer for exemption / refund of VAT will be Rs. 9500/- per invoice.
(b) Personal purchases of the diplomatic level officers (other than Head of Mission / Head of Post)
(i) Exemption / Refund of VAT will be allowed only on purchase of vehicles. (ii) The minimum invoice value per purchase per dealer for exemption / refund of VAT will be Rs. 9500/- per invoice.
[(i) The minimum invoice value per purchase per dealer for exemption/refund of VAT in respect of Embassy/Consulates and diplomats will be Rs.5600/=,
(ii) in respect of personal purchase of diplomats, the maximum limit for exemption /refund will be Rs.33,600/- (excluding VAT on purchase of vehicles) per Financial Year,
(iii) Exemption/refund of VAT will not be available in respect of food stuff and tobacco products.]
Exemption/ refund of VAT of official purchase of Embassy of the Republic of Mali in New Delhi and personal of its diplomats. The minimum invoice value will be Rs. 1500/-
Minimum Invoice value eligible for refund shall be Rs.5000/-w.e.f. 01.01.2013..
[(i) Exemption/refund of VAT will be granted for purchase for offical use of the High commission/Consulate General/ Consulate,
(ii) the facility of exemption /refund of VAT on goods other than Water, Electricity and Cooking Gas withdrawn for purchases made for personal use of Diplomats.]
(a) purchases made by diplomats/international officers for personal use.
Minimum Invoice value eligible for refund shall be Rs.5000/- w.e.f. 01.01.2013.
Exemption/refund of VAT for official purchases of the Embassy of the Republic of Togo in New Delhi and personal purchases of the its Diplomats. The Minimum invoice value be Rs. 1500/-
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
Provided that the items mentioned at Sl. Nos. 11,13,15, l8 in the annexure above referred to, the Canteen Stores Department (CSD) shall claim the refund @ 8.5 paise per rupee of input tax for the said items.
3. Indian Red Cross Society, Delhi for purchases other than those for personal use of officers/officials.
4. St. John Ambulance Association (India), Delhi for purchases other than those for personal use of officers/officials.
5. Confederation of Indian Industry, Delhi in respect of purchases as per following details, for a period from 16th August, 2010 to 30th October, 2010:-
subject to the condition that these items are not sold and are used in the relief work for the victims of flash floods in Leh and further subject to furnishing of certificate in the following format:-
CERTIFICATE
Certified that the goods covered by invoice(s) bill(s)/ cash memo(s) (dealer wise details) mentioned below which were purchased by the Confederation of Indian Industry, Delhi, during the period from 16th August, 2010 to 30th October, 2010 have not been sold and have been used in the relief work for the victims of flash floods in Leh:
DESCRIPTION OF GOODS PURCHASED
No.
(Rs.)
Total amount (Rs.) _________________
Total VAT (Rs.)____________________
_____________________
(Signature of the Tehsildaar /
S.D.M. / an officer of the equivalent rank, with stamp)
Date_____________________
6. Vivekananda Kendra, Delhi Branch in respect of payments made, for its construction project at Chanakya Puri, New Delhi, to M/s. V. K. Constructions, Rajouri Garden, New Delhi for their construction contracts including fire fighting, plumbing, sanitation and to M/s Goel & Associates, Chattarpur, New Delhi for their contracts regarding electrical works during the period 01.04.2005 to 31.12.2006.
7. Constitution Club, AB-97, Shahjahan Road, New Delhi in respect of purchases meant for its renovation and up-gradation.
8. Delhi Metro Rail Corporation (DMRC) for carrying out its 'Mass Rapid Transport System' (MRTS) project in Delhi in respect of purchases made by it till 31st March, 2010.
9.Chetanalaya, 9-10, Bhai Vir Singh Marg, New Delhi-110001 in respect of purchases, costing up to a maximum of sixty five lakh rupees, for its project for reconstruction of the Mother Teresa's Home at Kashmere Gate, Delhi.