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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 ..... 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 fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on goods other than water, electricity and cooking gas withdrawn for purchases made for personal use of diplomats.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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010/ 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 pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ] ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N (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 (GD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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