Sch 6 - List of organisations who can claim refund - THE SIXTH SCHEDULE - (See Section 41) - Delhi Value Added Tax Act, 2004

THE SIXTH SCHEDULE (See Section 41) List of organisations who can claim refund 1. 52 [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 EMBASSIES 55 [Sl. No.] Registration No./TIN Embassy Name Condition A-1 07179892002 Afghanistan A-2 07709895445 Albania Republic of A-3 07089892003 Algeria A-4 07969892004 Angola A-5 07789892006 Argentina A-6 07699892007 Armenia A-7 07519892009 Australia A-8 07429892010 Austria A-9 07339892011 Azerbaijan A-10 07249892012 Bangladesh Except (a) on hotel bills, restaurant bills and utility bills in respect 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. A-11 07979892241 Bahrain A-12 0715989201 Belarus A-13 07949892015 Belgium A-14 07619895446 Benin Republic of A-15 07859892016 Bhutan A-16 07839892221 Bosnia Herzegovina A-17 07819892232 Botswana A-18 07769892017 Brazil A-19 07679892018 Brunei Darussalam A-20 07589892019 Bulgaria A-21 07749892222 Burkina Faso A-22 07529895447 Burundi Republic of A-23 07499892020 Cambodia A-24 07319892022 Canada A-25 07229892023 China A-26 07139892024 Columbia A-27 07049892025 Congo-Democratic Republic of A-28 07109892283 Costa Rica A-29 07359898693 Congo Republic of A-30 07749892028 Cote- D Ivoire A-31 07659892029 Croatia A-32 07569892030 Cuba A-33 07479892031 Cyprus A-34 07299892033 Czech Republic 59 [***] A-35 07119892035 Denmark A-36 07659892223 Djibouti Republic of A-37 07459892236 Dominican Republic A-38 07819892038 Ecuador The minimum invoice value per purchase per dealer for exemption/refund of VAT in respect of the Embassy and Diplomats will be ₹ 12500/- A-39 07729892039 Egypt A-40 07989892284 EL Salvador Republic of A-41 07549892041 Eritrea A-42 07439895448 Estonia Republic of Exemption/refund for official and personal purchases of goods (except food items) by it and its diplomatic officers. A-43 07369892043 Ethiopia A-44 07279892044 Finland A-45 07189892045 France (a) Official purchases of the Embassy / Consulates General (Chancery and Residence of Heads of Mission/Post): (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 residence 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 ₹ 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 9,500 per invoice. A-46 07829891984 Georgia A-47 07259895450 Gabon Republic of For official purchases of Gabon in New Delhi. A-48 07349895449 Gambia Republic of A-49 07619892051 Germany (i) The minimum invoice value per purchase per dealer for exemption/ refund of VAT in respect of the Embassy/Consulates and Diplomats will be ₹ 5,600. (ii) In respect of personal purchases of diplomats, the maximum limit for exemption/refund will be ₹ 33,600 (excluding VAT on purchases of vehicles) per Financial Year. (iii) Exemption/refund of VAT will not be available in respect of food stuff and tobacco products. A-50 07439892053 Ghana A-51 07259892055 Greece A-52 07539892289 Guinea Republic of A-53 07069892305 Guatemala Republic of A-54 07169892056 Guyana A-55 07689892061 Hungary A-56 07419892064 Holy See A-57 07729892233 Iceland A-58 07239892066 Indonesia A-59 07149892067 Iran A-60 07059892068 Iraq A-61 07849892070 Ireland A-62 07579892073 Israel A-63 07399892075 Italy A-64 07309892076 Japan A-65 07129892078 Jordan A-66 07829892081 Kazakhstan A-67 07739892082 Kenya A-68 07649892083 Korea-Republic of A-69 07469892085 Korea (D.P.R) A-70 07289892087 Kuwait A-71 07109892089 Kyrghyz Republic of A-72 07899892091 Laos A-73 07809892092 Lebanon A-74 07629892094 Lesotho A-75 07449892096 Libya A-76 07669891975 Lithuania Republic of A-77 07359892097 Grand Duchy of Luxembourg (i) For official use: All purchases made against a single tax invoice subject to the restriction that the minimum invoice limit shall be ₹ 9000/- excluding tax For personal use of diplomats: (ii) The minimum invoice limit shall be ₹ 18,000/- excluding tax. (iii) Exemption/Refund of VAT shall not be granted on food items, drinks and meals. A-78 07579891976 Macedonia Republic of A-79 07649891986 Madagascar Republic of A-80 07269892098 Malaysia A-81 07179892099 Maldives A-82 07369892237 Malta A-83 07169895451 Mali Republic of A-84 07089892100 Mauritius A-85 07969892101 Mexico A-86 07879892102 Mongolia A-87 07789892103 Morocco A-88 07699892104 Mozambique A-89 07609892105 Myanmar A-90 07519892106 Namibia A-91 07429892107 Nepal A-92 07339892108 Netherlands A-93 07719892287 Niger Republic of Exemption/refund for its official purchases. A-94 07249892109 Nigeria A-95 07159892110 Norway A-96 07069892111 Oman A-97 07859892113 Palestine A-98 07679892115 Panama A-99 07569892224 Papua New Guinea A-100 07639892234 Paraguay A-101 07589892116 Philippines A-102 07499892117 Poland A-103 07229892120 Portugal 60 [Minimum invoice value per purchase should be ₹ 19000/- and above.] A-104 07049892122 Qatar A-105 07839892124 Romania A-106 07659892126 Rwanda A-107 07569892127 Saudi Arabia A-108 07479892128 Senegal A-109 07299892130 Serbia Montenegro A-110 07809892286 Seychelles Republic of A-111 07209892131 Singapore (i) Exemption/refund of VAT will be granted for purchases for official use of High Commissioner/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-112 07119892132 Slovak Republic A-113 07029892133 Slovenia A-114 07909892134 Somalia A-115 07819892135 South Africa Except purchases made by diplomats/ international officers for personal use A-116 07729892136 Spain A-117 07639892137 Sri Lanka A-118 07549892138 Sudan A-119 07079895452 South Sudan Republic of A-120 07459892139 Suriname A-121 07369892140 Sweden A-122 07279892141 Switzerland A-123 07189892142 Syria A-124 07389892226 Tanzania A-125 07189892239 Taipei Economic Cultural Centre (TECC) A-126 07179898695 Tajikistan Republic of A-127 07099892143 Thailand A-128 07219891980 Togo Republic of A-129 07889892145 Trinidad Tobago A-130 07799892146 Tunisia A-131 07709892147 Turkey A-132 07299892227 Turkmenistan A-133 07619892148 Uganda A-134 07529892149 Ukraine A-135 07349892151 United Arab Emirates A-136 07259892152 United Kingdom A-137 07169892153 Uruguay A-138 07079892154 USA A-139 07689892158 Uzbekistan A-140 07599892159 Venezuela A-141 07509892160 Vietnam A-142 07419892161 Yemen A-143 07329892162 Zambia A-144 07239892163 Zimbabwe 53 [A-145 07389914051 High Commission of the Republic of Malawi] 57 [A-146 07809100000 Embassy of the Russian Federation] 58 [A-147 07829946498 Republic of Latvia] 63 [ A-149 07357211691 Republic of Equatorial Guinea ] 64 [ A-150 07297226759 Republic of Chad ] PART B - ORGANISATIONS 56 [Sl. No.] Registration No./TIN Organisation Name Condition B-1 07939892166 Asian Development Bank (ADB) B-2 07849892167 Food and Agricultural Organization of the United Nations - FAO B-3 07759892168 International Labour Organization (ILO) B-4 07269892195 United Nation Children s Fund (UNICEF) B-5 07179892196 United Nations Development Programme (UNDP) B-6 07089892197 United Nations Educational, Scientific and Cultural Organization (UNESCO) B-7 07969892198 United Nations High Commissioner for Refugees (UNHCR) B-8 07699892201 United Nations Information Centre (UNIC) B-9 07609892202 United Nations Military Observer Group for India and Pakistan (UNMOGIP) B-10 07519892203 United Nations Population Fund (UNFPA) B-11 07429892204 World Health Organization (WHO) B-12 07249892206 International Centre for Genetic Engineering and Technology (ICGEB) B-13 07159892207 European Union B-14 07069892208 League of Arab States B-15 07949892209 Afro-Asian Rural Development Organization B-16 07859892210 Asian-African Legal Consultative Organization B-17 07679892212 United States Agency for International Development Mission (USAID) B-18 07589892213 World Bank B-19 07499892214 International Finance Corporation B-20 07319892216 International Monetory Fund B-21 07229892217 World Food Programme B-22 07139892218 Asian Pacific Centre for Transfer of Technology B-23 07049892219 International Committee of Red Cross (ICRC) B-24 07929892220 International Corps Research Institute for the Semi-Arid Tropics (ICRISAT) B-25 07109891992 Commonwealth Education Media Centre for Asia (CEMCA) B-26 07309891979 South Asian University, New Delhi (which includes its project office) FOR VAT exemption/refund on official purchases and Personal purchases of its Internationally recruited officers. B-27 07559891987 Global Development Network (GDN) In respect of its official purchase in New Delhi and personal purchases of its internationally recruited officials B-28 07899892285 South Asia Regional Delegation of International Federation of Red Cross and Red Crescent Societies in New Delhi In respect of official purchases. B-29 07449892290 Borlaug Institute of South Asia (BISA), New Delhi B-30 7959895453 United Nation Economic and Social Commission for Asia and the Pacific (UNESCAP-SSWA), New Delhi 54 [B-31 07899915468 Mahatma Gandhi Institute of Education for Peace and Sustainable Development (MGIEP), in New Delhi.] 62 [B-32 07227225003 New Development Bank NDB] Further, the sale price of the goods purchased by the Embassy/Organisations/ qualified persons from a registered dealer against each single tax invoice/retail invoice should exceed rupees five thousand (excluding tax paid, if any) or such other amount as may be notified or unless specified against any of the Embassy/Organisation.] 36 [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 cameras of value exceeding ₹ 250. (f) Washing machines. (g) Room air convectors and air circulators. (h) Voltage stabilizers, inverters and transformers. (i) Transmission towers. (j) Electronic toys and games. (k) Video CD and DVD Players. (l) ACSR Conductors. 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 and 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.] 6 [ 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.] 37 [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] 23 [5. Confederation of Indian industry, Delhi is respect of purchase as per following details, for a period from 16 th August, 2010 to 30 th October, 2010 :- S No. Item Description Amount (VAT inclusive) Rs. 1. Plywood 8,85,000 2. EPS Sheets (Thermocol) 2,28,000 3. GI Pipes 1,70,000 4. Steel Sariyas 3,50,000 5. J. Hooks 1,50,000 6. Community Tents (2 no.) 69,300 Subjects 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 goods covered bi 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 16 th August, 2010 to 30 th October, 2010 have not been and have used in the relief work for the victims of flash floods in Leh. DESCRIPITION OF GOODS PURCHASED Sl No. Name of the Supplying dealer TIN of the Supplying dealer Invoice(s)/Bills(s)/Cash memo(s) No./ Date Description of goods purchased Amount (Rs.) VAT Paid (Rs.) Total Bills Amount(Rs.) Total amount (Rs.) .. Total VAT (Rs.) . (Signature of the Tehsildar/S.D.M./an officer of the eqvalent rank, with stamp) Date ] 37 [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. ]] 34 [ 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 31 st March, 2010] 38 [ 9. Chetanalaya, 9-10, Bhai Vir Singh Marg, New Delhi - 110001 in respect of Purchases, costing upto a maximum of sixty five lakh rupees, for its project for reconstruction of the Mother Teresa s Home at Kashmere Gate, Delhi. ] 10. 61 [Omitted] ************************* Notes: 1 Entry No. 26 B has been inserted vide notification no. No. F.3(21)/Fin(T E)/2007-08/JS fin/94. Dated 10-3-2008 with effect from 1-5-2006 2 Entry No. 59A has been inserted vide notification no. No. F.3(21)/Fin(T E)/2007-08/JS fin/94. Dated 10-3-2008 with effect from 19-7-2007 3 In sr. no. 25 the words Only for invoices of ₹ 8,200/- and above has been inserted vide notification no. No. F.3(21)/Fin(T E)/2007-08/JS fin/94. Dated 10-3-2008 with effect from 7-1-2008 4 Has been substituted vide Notification No. F. 3(2) Fin. (F E)/2008-09/JS Fin./237 dated 3/6/2008 before the entry was read as 60. Mauritius 5 Has been inserted vide Notification No. F. 3(2) Fin. (F E)/2008-09/JS Fin./237 dated 3/6/2008 w.e.f. 03.06.2008. 6 Has been inserted vide Notification No. F. 3(2) Fin. (F E)/2008-09/JS Fin./237 dated 3/6/2008 w.e.f. 03.06.2008. 7 Has been substituted vide Notification No. F. 3 (21)/Fin. (T E)/2008-2009/JS/Fin./350 dated 24/7/2008 before the entry was read as 33. Germany w.e.f. 24.07.2008. 8 Has been substituted vide Notification No. F. 3 (21)/Fin. (T E)/2008-2009/JS/Fin./350 dated 24/7/2008 before the entry was read as 85. Singapore w.e.f. 24.07.2008. 9 Has been inserted vide Notification No. 3 (15)/Fin. (T E)/2008-2009/JSFin/363 dated 31/7/2008 (w.e.f. 6/5/2008) 10 Has been inserted vide Notification No,. F. 3(25)/Fin. (T E) 2008-09/JS Fin./441 dated 17/10/2008 w.e.f. 17.10.2008. 11 Has been substituted vide Notification No,. F. 3(25)/Fin. (T E) 2008-09/JS Fin./441 dated 17/10/2008 w.e.f. 17.10.2008. 12 Has been Omitted vide Notification No,. F. 3(25)/Fin. (T E) 2008-09/JS Fin./441 dated 17/10/2008 , before it was read as, 80 Russia 13 Has been substituted vide Notification No,. F. 3(25)/Fin. (T E) 2008-09/JS Fin./441 dated 17/10/2008 w.e.f. 17.10.2008. 14 Has been substituted vide Notification No. F. 3(35)/Fin.(T E)/2008-09/Jsfin/167 dated 22/5/2009 , earlier it was read as, (89) SOUTH AFRICA w.e.f. 22.05.2009. 15 Inserted vide notification No.F.3(8)/Fin.(T E)/2009-10/ JSFin/339 dated 6/8/2009 w.e.f. 06.08.2009. 16 Inserted vide notification No.F.3(8)/Fin.(T E)/2009-10/ JSFin/339 dated 6/8/2009 w.e.f. 06.08.2009. 17 Inserted vide notification No. F. 5(36)/Policy-II/VAT/Misc/Amendment/2009/984 dated 16-3-2010 w.e.f. 16.03.2010. 18 Substituted vide Notification No. F. 5(37)Policy-II/VAT/Misc./Amendment/2009/1186.dated 23/04/2010, before it was read as:- KAZAKHSTAN w.e.f. 23.04.2010. 19 Substituted vide Notification No.F. 5(45)/Policy-II/VAT/Amend/2010/1684-1693. Dated 08/09/2010 , before it was read as:- FRANCE w.e.f. 08.09.2010. 20 Inserted vide Notification No.F. 5(45)/Policy-II/VAT/Amend/2010/1684-1693. Dated 08/09/2010 , w.e.f. 08.09.2010 21 Inserted vide No.F. 5(54)/Policy-II/VAT/Amendment/2010/ 1790-1800, dated 02-12-2010 w.e.f. 02.012.2010. 22 Inserted vide No.F. 5(54)/Policy-II/VAT/Amendment/2010/ 1790-1800, dated 02-12-2010 w.e.f. 02.12.2010. 23 Substituted vide Notification No. F. 3(44)/Fin(Rev-I)/2010-11/asf/1.dated 05/01/2011, before it was read as:- 5. Confederation of Indian Industry, Delhi in respect of purchases of (i) tents, (ii) blankets, (iii) bandages and plaster, (iv) cotton, (v) antiseptics, (vi) medicines and (vii) non-perishable food items for free distribution to the earthquake victims of Kashmir for a period up to 31 st March, 2006 and further subject to furnishing of a certificate in the following format:- CERTIFICATE Certified that the goods covered by invoice(s)/bill(s)/cash memo(s) mentioned below which were purchased by the Confederation of Indian Industry, Delhi, during the quarter ended on _________, have been distributed to the earthquake victims of Kashmir free of cost. DESCRIPTION OF GOODS PURCHASED S.N. Name and TIN of the dealer from whom the goods were purchased Invoice(s)/Bill(s)/Cash memo(s) No. Description of Goods purchased Date of purchase Amount (Rs.) VAT paid or payable (Rs.) TOTAL____________ Signature____________ Designation____________ Date____________ 24 Inserted vide Notification No. F. 5(58)/Policy-II/VAT/2010/1991-2001.,dated 11/03/2011 w.e.f. 07.07.2010. 24A Substituted vide Notification No.F. 5(45)/Policy-II/VAT/Amend/2010/1684-1693. Dated 08/09/2010 , (60) 4 [MAURITIUS (only for petrol and diesel).] w.e.f. 08-09-2010. Earlier Substituted for word Mauritius vide Notification No. F. 3(2) Fin. (F E)/2008-09/JS Fin./237. Dated 03/06/2008. w.e.f. 03/06/2008. 25 Substituted vide Notification No.F. 5(45)/Policy-II/VAT/Amend/2010, dated 25/03/2011, before it was read as:- ₹ 1500/- 26 Inserted vide NotificationNo. F. 5(54)/Policy-II/VAT/Amendment/2010/60-72, dated 28/04/2011 w.e.f. 28.04.2011 27 Inserted vide Notification No. F. 5(54)/Policy-IINAT/ Amendmentl2010-11/ 293 - 304, dated 06/07/2011 w.e.f. 06.07.2011 28 Inserted vide Notification No.F.5(54)/Policy-IINAT/2010/305 - 316 dated 06/07/2011 w.e.f. 06.07.2011 29 Inserted vide Notification No.F.5(54)/P-II/VAT/2010-11/1315-1327, dated 07/03/2012 w.e.f. 07.03.2012 30 Inserted vide notification No.F.3(16)/Fin(Rev-I)/2011-12/DSIII/278 dated 26/3/2012 w.e.f. 26.03.2012. 31. Inserted vide Notification No.F.7(433)/Policy-II/VAT/2012/229, Dated 19/6/2012 32. Inserted vide Notification No.F.3(77)/Fin. (T E)/2005-06/1454-1463kha Dated 14/03/2006 , Made effective from 07/10/2005 retrospectively vide Notification No.F.3(22)/Fin.(T E)/2006-07/dsfte/354-363, Dated 07/09/2006. 33. Inserted vide Notification No.F.3(12)/Fin.(T E)/2007-08/dsfte/510, Dated: 10.07.2007 w.e.f. 16.09.2006. Retrospectively. 34. Inserted vide Notification No.F.3(22)/Fin.(T E)/2006-07/dsfte/354-363, Dated 07/09/2006. W.e.f. 07-10-2005. 35. Re-inserted vide Notification No. Notification No.F.3(12)/Fin.(T E)/2007-08/dsfte/510, Dated: 10.07.2007 w.e.f. 01.06.2007 retrospectively. Earlier omitted the words, brackets and numbers (106) USA vide Notification No. F. 3(34)/Fin.(T E)/2006-07/dsfte/659 Dated : 05/12/2006 . Therefore, USA was not included in Sixth Schedule from 1.102006 to 31.05.2007. 36. Renumbered from 137 to 2 vide Notification No. F. 101(352)/2005-Fin(A/Cs)/736-745kha, Dated: 07.10.2005 . w.e.f. 07.10.2005. 37. Entry nos. 3, 4 6, Inserted vide Notification No.F.3(77)/Fin. (T E)/2005-06/1454-1463kha Dated 14/03/2006 , w.e.f. 01.04.2005. 38. Inserted vide Notification No. F. 3(34)/Fin.(T E)/2006-07/dsfte/659 Dated : 05/12/2006 . 39. Inserted vide Notification No.F. 5(54)/Policy-II/VAT/ 2011-12/394-405, Dated 30.07.2012 40. Inserted vide Notification No.F.5(54)/Policy-II/VAT/ 2011-12/451-463, Dated 07/08/2012 41. Inserted vide Notification No.F.5(54)/Policy-II/VAT/ 2011-12/ 438-450, Dated 07/08/2012 42. Inserted vide Notification No. F. 5(54)/Policy-II/VAT/ 2011-12/555-567, Dated 30-08-2012 43. Inserted vide Notification No.F. 5(54)/Policy-II/VAT/ 2011-12/726-738, Dated : 04-10-2012 44. Inserted vide Notification No. F. 5(54)/Policy-II/VAT/ 2010/1093-1105, Dated: 09.01.2013 45. Substituted vide Notification No.F. 5(54)/Policy-II/VAT/ 2010/1106-1118, dated 09.01.2013 , w.e.f. 01.01.2013, before it was read as:- (68A) Republic of Niger, New Delhi for VAT, exemption/refund for official purchases by it and for personal purchases of its diplomats. . Minimum Invoice value eligible for refund shall be ₹ 2500 /-. 46. Substituted vide Notification No.F.5 (54)/Policy-II/VAT/ 2012-13/1331-1343 dated 05.03.2013 before it was read as EUROPEAN COMMISSION 47. Inserted vide Notification No. F. 5(54)/Policy-II/VAT/ 2012-13/1363-1375-DVAT dated -12-03-2013 . 48. Inserted vide Notification No. F. 5(54)/Policy-II/VAT/2012-13/28-39 dated 03/04/2013 49. Inserted vide Notification No. F. 5(54)/Policy-II/VAT/2012-13/149-161 Dated: 06/05/2013 50. Substituted vide Notification No. F.5(54)/Policy-II /VAT/2012-13/325 -336 Date 20-06-2013, before it was read as, LUXEMBOURG 51. Inserted vide Notification No. F.5(54)/Policy-II/VAT/2012-13/472-484 dated 22-07-2013 52. Entries reallocated vide NOTIFICATION No. 5(54)/Policy/VAT/2013/PF/1123-1135 Dated: 26/12/2013 , before it was read as, [ 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 21 [ (1A) Republic of Albania- Exemption / refund of VAT for official purchases of the Embassy of the Republic of Albania in New Delhi and personal purchases of its diplomats. ] (2) ALGERIA (3) ANGOLA (4) ARGENTINA (5) ARMENIA (6) AUSTRALIA (7) AUSTRIA (8) AZERBAIJAN 13 [(9) BANGLADESH - except (a) on hotel bills, restaurant bills and utility bills in respects of both officials purchases of the Mission / Posts and personal purchases of diplomats. (b) on personal purchase by diplomats of locally manufactured goods, petrol, diesel and other fuel.] 9 [(9A) BAHRAIN] (10) BELARUS (11) BELGIUM 27 [ (11A) Republic of Benin - 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 ₹ 1500/- ] (12) BHUTAN 32 [ (12A) Bosnia Herzegovnia ]] 33 [ (12B) BOTSWANA ] (13) BRAZIL (14) BRUNEI DARUSSALAM (15) BULGARIA 32 [(15A) BURKINA FASO] 29 [(15B) Republic of Burundi- 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 ₹ 1500/-. ] (16) CAMBODIA (17) CANADA (18) CHINA (19) COLUMBIA (20) CONGO-DEMOCRATICREPUBLIC OF 48 [(20-A) REPUBLIC OF CONGO, New Delhi for exemption/refund of VAT in favour of official purchases of its Embassy and personal purchases of its diplomats] (21) COTE-D'IVOIRE (22) CROATIA (23) CUBA (24) CYPRUS (25) CZECH REPUBLIC 3 [Only for invoices of ₹ 8,200/- and above] (26) DENMARK 32 [ (26A) DJIBOUTI-REPUBLIC OF ] 3 [ (26B) DOMINICAN REPUBLIC ] [w.e.f. 01.05.2006] 11 [(27) ECUAOOR - the minimum invoice value per purchase per dealer for exemption / refund of VAT in respect of the Embassy and diplomats will be ₹ 12,500/-] (28) EGYPT (29) ERITREA 42 [ (29A) Republic of Estonia, New Delhi for VAT, exemption/refund for official and personal purchases of goods (except food items] by it and its diplomatic officers. Minimum Invoice value eligible for refund shall be ₹ 4300/-. ] (30) ETHIOPIA (31) FINLAND 19 [ (32) FRANCE (a) Official Purchases of the Embassy / Consulates General (Chancery and Residence of Heads of Mission / Post): (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 ₹ 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 ₹ 9500/- per invoice. ] 20 [ (32A) GEORGIA Exemption / refund of VAT for official purchases of the Embassy and personal purchases of its diplomats. The minimum invoice value per purchase per dealer for exemption / refund of VAT in respect of the Embassy and its diplomats will be ₹ 1500/-. 22 [ (32A) Republic of Gambia - Exemption / refund of VAT for official purchases of the High Commission of the Republic of Gambia in New Delhi and personal purchases of its diplomats. ] 43 [ (32B) for official purchases of Embassy of the Republic of Gabon in New Delhi. Minimum Invoice value eligible for refund shall be ₹ 1500/-. ] (33) 7 GERMANY [(i) The minimum invoice value per purchase per dealer for exemption / refund of VAT in respect of the Embassy / Consulates and diplomats will be ₹ 5600/-, (ii) in respect of personal purchase of diplomats, the maximum limit for exemption / refund will be ₹ 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.] (34) GHANA (35) GREECE 39 [ (35A) Republic of Guinea, New Delhi for VAT, exemption/refund for official purchases by it and for personal purchases of its diplomats. Minimum Invoice value eligible for refund shall be ₹ 1500/-. ] (36) GUYANA (37) HUNGARY (38) HOLY SEE 33 [ (38A) ICELAND ] (39) INDONESIA (40) IRAN (41) IRAQ (42) IRELAND (43) ISRAEL (44) ITALY (45) JAPAN (46) JORDAN 18 [ (47) KAZAKHSTAN.- the minimum invoice value for exemption/refund of VAT in respect of the Embassy and its diplomatic rank officers will be ₹ 3,900 per invoice ] (48) KENYA (49) KOREA-REPUBLIC OF (50) KOREA (D.P.R.) (51) KUWAIT (52) KYRGHYZREPUBLIC (53) LAOS (54) LEBANON (55) LESOTHO (56) LIBYA 15 [(56) i) LITHUANIA - REPUBLIC OF (The minimum invoice value applicable for the VAT exemption is ₹ 1500/- per invoice)] (57) [Grand Duchy of Luxembourg] 16 [(57) i) MACEDONIA - REPUBLIC OF (The minimum invoice value applicable for the VAT exemption is ₹ 5300/- per invoice] (58) MALAYSIA (59) MALDIVES 3 [ (59A) MALTA ] (retrospectively w.e.f. 19.07.2007.) 26 [ (59B) REPUBLIC OF MALI 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 ₹ 1500/- ] 24A [(60) Mauritius Exemption / refund of VAT for official purchases of the High Commission and personal purchases of its diplomats The minimum invoice value per purchase per dealer for exemption / refund of VAT in respect of the Embassy and its diplomats will be 25 [ ₹ 4500/- ]] (61) MEXICO (62) MONGOLIA (63) MOROCCO (64) MOZAMBIQUE (65) MYANMAR (66) NAMIBIA (67) NEPAL (68) NETHERLANDS 40 [ 45 [ (68A) Republic of Niger, New Delhi for VAT, exemption/refund for its official purchases. Minimum Invoice value eligible for refund shall be ₹ 5000/- w.e.f. 01.01.2013. ] (69) NIGERIA (70) NORWAY (71) OMAN (72) PAKISTAN (73) PALESTINE (74) PANAMA 33 [ (74A) PAPUA NEW GUINEA; and (retrospectively w.e.f. 15-11-2006). 33 32 [ (74B) PARAGUAY] (75) PHILIPPINES (76) POLAND (77) PORTUGAL (78) QATAR (79) ROMANIA 12 [(80) ***] (81) RWANDA (82) SAUDI ARABIA (83) SENEGAL (84) SERBIA MONTENEGRO 41 [ (84A) Republic of Seychelles, New Delhi for VAT, exemption/refund for official purchases by it and for personal purchases of its diplomats. Minimum Invoice value eligible for refund shall be ₹ 1500/-. ] (85) 8 SINGAPORE [(i) Exemption / refund of VAT will be granted for purchase for official 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.] (86) SLOVAKREPUBLIC (87) SLOVENIA (88) SOMALIA 14 [(89) SOUTH AFRICA- except (a) purchases made by diplomats/international officers for personal use.] (90) SPAIN (91) SRI LANKA (92) SUDAN 44 [ (92A) Republic of South Sudan, New Delhi for VAT, exemption/refund for official purchases by it and for personal purchases of its diplomats. Minimum Invoice value eligible for refund shall be ₹ 5000/- w.e.f. 01.01.2013. ] (93) SURINAME (94) SWEDEN (95) SWITZERLAND (96) SYRIA 34 [ (96A) TANZANIA ]] (96B) 10 [TAJPEI ECONOMIC AND CULTURAL CENTRE (TECC)] 49 [ ( 96 C) REPUBLIC OF TAJIKISTAN, New Delhi for exemption/refund of VAT in favour of official purchases of its Embassy and personal purchases of its diplomats ] (97) THAILAND 26 [ (97A) REPUBLIC OF TOGO 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 ₹ 1500/- ] (98) TRINIDAD TOBAGO (99) TUNISIA (100) TURKEY 32 [(100A) TURKMENISTAN] (101) UGANDA (102 ) UKRAINE (103) UNITED ARAB EMIRATES (104) UNITED KINGDOM (105 )URUGUAY 35 [ (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 NATIONS - FAO (3) INTERN NA ATIONAL LABOUR ORGANIZATION (ILO) (4) UNITED TIONS 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 INFORMATIONS 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) 46 [EUROPEAN UNION] (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)] 34 [ (18) World Bank (19) International Finance Corporation (20) International Monetary 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) ] 5 [(25) Commonwealth Education Media Centre for Asia (CEMCA).] 17 [(26) South Asian University (which includes its Project Office), New Delhi for VAT exemption/refund on official purchases and personal purchases of its internationally recruited officers] 24 [ (27) Global Development Network (GDN). In respect of its official purchases in New Delhi and personal purchases of its internationally recruited officials ] 28 [ (28) South Asia Regional Delegation of International Federation of Red Cross and Red Crescent Societies in New Delhi - In respect of official purchases ] 31 [ (29) Borlaug Institute of South Asia (BISA), New Delhi for VAT, exemption/refund for official purchase by it and for personal purchases of its diplomats. Minimum Invoice value eligible for refund shall be ₹ 1500/- ] 47 [(30) United Nations Economic and Social Commission for Asia and the Pacific (UNESCAP-SSWA), New Delhi.] 53. Inserted vide Notification No. F.5(54)/Policy/VAT/2013/PF/1371-1383 Dated : 25/03/14 w.e.f. 1 st April, 2014 54. Inserted vide Notification No. F.5(54)/Policy/VAT/2013/PF/1371-1383 Dated : 25/03/14 w.e.f. 1 st April, 2014 55 . Substituted vide Notification No.F.5(54)/Policy/VAT/2013/PF/1401-1413 Dated:31-03-2014, before it was read as, entry Nos 56. Substituted vide Notification No.F.5(54)/Policy/VAT/2013/PF/1401-1413 Dated:31-03-2014, before it was read as, entry Nos 57. Inserted vide No. Notification no. F.5(54)/Policy/VAT/2013/PF/180-192, Dated 18/07/2014 w.e.f. 1 st July, 2014 58. Inserted vide F.5(54)/Policy/VAT/2013/PF/659-670 - Dated 2-1-2015 w.e.f. 22nd September 2014 59. Deleted vide F.5(54)/Policy/VAT/2013/PF/1280-1292 - Dated 31-1-2014, before it was read as, Only for invoices of ₹ 8200/- and above . 60. Inserted vide Not. F.5/54/Policy/VAT/2013/PF/364-375 - Dated 1-7-2015 w.e.f. 01/06/2015 61. Omitted vide Not. No. F.3(10)/Fin(Rev-I)/2015-16/DS-VI/546 - Dated 15-7-2015, w.e.f. 16 th July, 2015 , before it was read as, 30 [ 10. Kiran Nadar Museum of Art (KNMA), 145, DLF South Court Mall, Saket, New Delhi-110017 for purchase of art works in Delhi, subject to following conditions: (i) Refund on local purchases of KNMA shall be so restricted as to have the impact of levy of 1% VAT on these purchases. (ii) The art work shall be accessible to the general public at large. (iii) If KNMA disposes of any of its art works purchased locally, it shall do so only after reimbursement to the Department, of the refund amount received in respect of the purchase of the specific art works, subject to compliance of the provisions of the Delhi Value Added Tax Act, 2004 and Delhi Value Added Tax Rules, 2005. KNMA shall file an Annual return indicating retention of art works which contains the opening inventory as on 1 st April of the financial year, purchases made in the financial year, sales made in the financial year (if any) and the closing inventory as on 31 st March of the financial year. Such return shall be filed within 75 days of the close of the financial year. (iv) At the time of claiming refund, KNMA shall submit a Certificate to the Department, related to the purchases for the period of refund, in the following format: CERTIFICATE Certified that the goods covered by invoice(s) / bill(s) / cash memo(s) mentioned below which were purchased by the Kiran Nadar Museum of Arts, Delhi, during the period from ______ to _____ have not been sold and will not be sold AND have been and will be used for display in the museum for general public: DESCRIPTION OF GOODS PURCHASED S. No. Name TIN of the supplying dealer Invoice(s)/Bills(s)/Cash memo(s) No. Date Description of goods purchased (along with a photo of the goods) Amount VAT paid (Rs.) Total Bill amount (Rs.) Total amount (Rs.) _____________ Total VAT (Rs.) _______________ ( ) Signature of the Director / Authorised Signatory of KNMA Date: ] 62. Inserted vide Not. F. No. 5(54)/Policy/VAT/2013/PF/430-441 - Dated 30-6-2017 w.e.f. 22 nd March 201 7 63. Inserted vide Notification No. F.5(54)Policy/VAT/2013/PF/750-61 dated 31-08-2017 64. Inserted vide NOTIFICATION No. F. 5(54)/Policy/VAT/2013/PF/491-502 dated 24-03-2021