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TMI BlogList of organisations who can claim refund - THE SIXTH SCHEDULE - (See Section 41)X X X X Extracts X X X X X X X X Extracts X X X X ..... nin 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 officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional 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 Techno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue 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. Binocu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olours. 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 16th August, 2010 to 30th 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 ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 videNotificationNo. F. 5(54)/Policy-II/VAT/Amendment/2010/60-72, dated 28/04/2011 w.e.f. 28.04.2011 27 Inserted videNotification 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 In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Substituted vide Notification No.F.5 (54)/Policy-II/VAT/ 2012-13/1331-1343 dated 05.03.2013before 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill 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) 7GERMANY [(i) The m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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) 8SINGAPORE [(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.] (9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi 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. 1st April, 2014 54. Inserted vide Notification No. F.5(54)/Policy/VAT/2013/PF/1371-1383 Dated : 25/03/14 w.e.f. 1st 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. 1st July, 2014 58. Inserted vide F.5( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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