The Bihar Value Added Tax Act, 2005
Administered Ministry: Ministry of Home Affairs / Department of States
Schedule
First Schedule SCHEDULE I
SCHEDULE I (See section 7) Serial Number Goods 1 Coarse grains. 2 Fresh vegetables and fresh fruits. 3 Fresh meat, fresh fish and livestock. 4 Unprocessed and unbranded salt. 5 Fresh milk and pasteurized milk. 6 Fresh eggs. 7 Unpacked plain water. 8 Books, periodicals and journals. 9 Unbranded bread. 10 Handlooms excluding handloom products. 11 Betel leaves. 12 Condoms an contraceptives. 13 Curd, lassi and butter milk. 14 Electrical energy. 15 Glass bangles. 16 Kumkum and bindi. 17 Aids and implements used by handicapped persons. 18 Poultry feed and aquatic feed. 19 Green garlic and green ginger. 20 Firewood. 21 Agricultural implements exclusively worked by human or animal power such as rahat, water lift, ploughs and parts thereof, spades (kudali), hoes, phavras, harrows, sickles, khurpies, karing, kundi, mowers, cultivators, ridgers, land levellers, axe, gandasa, shears, yokes, hand dusters. 22 Raw silk. 23 Indigenous hand-made musical instruments. 24 Raw wool. 25 Fresh flowers. 26 Saplings. 27 Cotton yarn in hank. 28 Cart driven by animals. 29 Rakhi. 30 Sacred thread, commonly known as yagyopawit. 31 Idols made of clay. Serial Number Goods 32 Clay lamps. 33 Bangles made of shell, plastic, lac or glass. 34 Kites. 35 Takhti. 36 Poha, murmura, laktho, lai and mukundana. 37 Sattu. 38 Goods mentioned in clauses (iia), (vii), (viii), (ix) and (x) of section 14 of the Central Sales Tax Act, 1956 (74 of 1956).
Second Schedule SCHEDULE II
SCHEDULE II (See section 14) Serial Number Goods 1 Gold, silver and other precious metals. 2 Articles of gold, silver and precious metals including jewellery made of gold, silver and precious metals. 3 Precious stones.
Third Schedule SCHEDULE III
SCHEDULE III (See section 14) PART I Serial Number Goods 1 Acids. 2 Agarbatti. 3 All kinds of bricks including refractory bricks and asphaltic roofing. 4 All types of yarn except cotton hank yarn. 5 Aluminium conductor steel reinforced. 6 Aluminium utensils. 7 Aluminium, aluminium alloys, their products (including extrusions) not elsewhere mentioned in this Schedule or in any other Schedule. 8 Article made of rolled gold and imitation gold. 9 Artificial silk yarn, polyster fibre yarn, and staple fibre yarn. 10 Bagasse. 11 Basic chromium sulphate, sodium bi-chromate, bleach liquid. 12 Beedi leaves. 13 Bicycles, tricycles and their spare parts. 14 Bone meal. 15 Bran oil. 16 Branded bread. 17 Castor oil. 18 Charcoal. 19 Chemical fertilizers, pesticides, weedicides and insecticides excluding mosquito repellants. 20 Chemicals including caustic soda, caustic potash, soda ash, bleaching powder, sodium bi- carbonate, sodium hydrosulphite, sulphate of alumina, sodium nitrate, sodium acetate, sodium sulphate, acid slurry, tri-sodium phosphate, sodium tripoly phosphate, sodium silicate, sodium metasilicate, carboxy methyl cellulose, sodium sulphide, acetic acid, sodium bi-sulphite, oxalic acid, sodium thiosulphate, sodium sulphite, sodium alginate, benzene, citric acid, diethylene glycol, sodium nitrite, hydrogen peroxide, acetaldehyde, pentaerythritol, sodium alpha olefin sulphonate, sodium formate, chemical components and mixtures and all other chemicals not specified elsewhere in this Schedule or in any other Schedule. 21 Chillies. 22 Clay. 23 Cumin seed. 24 Declared goods under section 14 of the Central Sales Tax Act, 1956 (74 of 1956) except goods mentioned in clauses (iia), (vii), (viii), (ix) and (x) of that section. 25 De-oiled cake. Serial Number Goods 26 Dyes, that is to say, –(i) Acid dyes; (ii) Alizarine dyes; (iii) Bases; (iv) Basic dyes; (v) Direct dyes; (vi) Naphthols; (vii) Nylon dyes; (viii) Optical whitening agents; (ix) Plastic dyes; (x) Reactive dyes; (xi) Sulphur dyes; (xii) Vat dyes; (xiii) all other dyes not specified elsewhere in the Schedule. 27 Edible oils and oil cake. 28 Electrodes. 29 Embroidery or zari articles, that is to say,–(i) imi; (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota; (viii) sitara; (ix) naqsi; (x) kora; (xi) glass bead; (xii) badla; (xiii) glzal, (xiv) embroidery machines, (xv) embroidery needles. 30 Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker. 31 Flour-atta, maida, suji, bran and besan. 32 Galvanized iron Pipes. 33 Gingili oil. 34 Gur and Jaggery. 35 Hand pumps and spare parts. 36 Hose pipes. 37 Hosiery goods. 38 Ice. 39 Industrial cables. 40 Industrial inputs as specified in Part III of this Schedule used exclusively as industrial inputs. 41 Information Technology products, as given in Part II of this Schedule, including computers, telephone and parts thereof, teleprinter and wireless equipment. 42 Khandsari. 43 Kirana goods such as: i. Spices e.g. garlic, haldi, gol mirch, tejpatta, dhania, jira, laung, ilaichi, sahjira, mangraila, dalchini, jaffer, hing, methi, jabitri, saunf, all kinds of adrakh, jatamanshi, tamarind, sonth, ajwain, kawabchini and pepper; ii. Medical herbs, and iii. Miscellaneous articles like rori, gulal, mica dust, camphor, peppermint, dhup, broom sticks, lohban, arrowroot, sohaga, nausadar, alum, posta and mitha soda. 44 Knitting wool. 45 Lignite. 46 Lime, lime stone, products of lime, dolomite and other white washing materials not elsewhere mentioned in this Schedule or in any other Schedule. 47 Linear alkyl benezene. 48 Maize products. 49 Medicine and Drugs of all varieties excluding any cosmetics, perfumery, toiletry and hair oil, whether or not such cosmetics, perfumery, toiletry and hair oil is manufactured under any Drug Licence and whether or not such cosmetics, perfumery, toiletry and hair oil contains any medicinal properties. Serial Number Goods 50 Metals, alloys, metal powders, metal pastes of all types and grades and metal scraps other than those declared under section 14 of the Central Sales Tax Act, 1956. 51 Mixed PVC stabilizer. 52 Napa Slabs (rough flooring stones). 53 Ores and minerals. 54 Organic manure. 55 Palm fatty acid. 56 Paper and newsprint including exercise books, paperboard, mill board, straw board, blotting paper, cardboard, waste paper (cutting paper), cartridge paper, packing paper, paper bags, cartons, cards, blank registers, note books, envelopes, labels, letter pads, writing tablets and flat files. 57 (i) Paraffin wax of all grade standards other than food grade standard including standard wax and match wax; (ii) Slack wax. 58 Pens of all kinds including refills. 59 Plastic footwear. 60 Plastic granules. 61 Power operated agricultural implements. 62 Printing ink excluding toner and cartridges. 63 Processed and branded salt. 64 Pulp of bamboo. 65 PVC pipes. 66 Ready-made garments. 67 Rubber that is to say,–(a) Raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, prescribed latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex; (b) Reclaimed rubber all grades and qualities; (c) Synthetic rubber. 68 Safety matches. 69 Seeds. 70 Sewing thread. 71 Ship (including ship building). 72 Silk fabrics. 73 Solvent oils other than organic solvent oil. 74 Sponge iron. 75 Stainless steel. 76 Starch. 77 Tamarind. 78 Tractors, harvesters, their implements and spare parts. Serial Number Goods 79 Transmission wires and towers. 80 Turmeric. 81 Vanaspati. 82 Vegetable oil. 83 Water when sold in sealed container. 84 Writing instruments. 85 Renewable energy devices and spare parts such as flat solar collectors, concentrating and pipe type solar collectors, solar water heaters and systems, air/gas/fluid heating systems, solar crop dealers and systems, solar stills and declination systems, solar pumps based on solar thermal and solar photovoltaic conversion, solar power generating systems, solar photovoltaic nodules and panels for water pumping and other applications, wind mills and any specially designed devices on wind mills, any special devices including electric generators and pumps running on wind energy, bio-gas plants and bio-gas engines and bio- gas fires, agricultural and municipal water conversion devices producing energy, equipment for utilising geothermal energy, portable varieties of improved solar chullah, solar refrigeration, solar cold storage and solar air conditioning systems, electricity operated vehicles including battery powered or fuel cell powered vehicles. PART II 1 Word processing machines and electronic typewriters. 2 Electronic calculators. 3 Computer systems and peripherals, electronic diaries. 4 Parts and accessories of goods specified at serial numbers 1, 2, 3 above. 5 DC Micrometers/stepper motors of an output not exceeding 37.5 watts. 6 Parts of goods specified at serial number 5 above. 7 Uninterrupted Power Supplies and their parts. 8 Permanent magnets and articles intended to become permanent magnets (Ferrites). 9 Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current line systems or for digital line systems; Videophones. 10 Microphones, Multimedia speakers, headphones, earphones and combined microphone/ speaker sets and their parts. 11 Telephone answering machines. 12 Parts of telephone answering machines. 13 Prepared unrecorded media for sound recording or similar recording of other phenomena. 14 Information Technology software on any media. 15 Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, transmission apparatus incorporating reception apparatus, digital still image video cameras. 16 Radio communication receivers, Radio pagers. Serial Number Goods 17 (i) Aerials, antennas and their parts. (ii) Parts of goods specified at serial number 14 and 15 above. 18 LCD Panels, LED Panels and parts thereof. 19 Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof. 20 Electrical resistors (including rheostats and potentiometers), other than heating resistors. 21 Printed circuits. 22 Switches, connectors and Relays for up to 5 Amps at voltage not exceeding 250 volts, electronic fuses. 23 Data/Graphic display tubes, other than TV picture tubes and parts thereof. 24 Diodes, transistors and similar semi-conductor devices, Photosensitive semi-conductor devices, including Photovoltaic cells whether or not assembled in modules or made up into panels; Light emitting diodes; Mounted piezo-electric crystals. 25 Electronic Integrated Circuits and Micro-assemblies. 26 Signal generators and parts thereof. 27 Optical fibre cables. 28 Optical fibre and optical fibre bundles and cables. 29 Liquid Crystal Devices, Flat Panel Display Devices and parts thereof. 30 Cathode ray oscilloscopes, Spectrum Analyzers, Cross-talk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Network and Logic Analyzer and Signal Analyzer. PART III 1 Animal (including fish) fats and oils, crude, refined or purified. 2 Glycerol, crude, glycerol waters and glycerol lyes. 3 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermacell, whether or not refined or coloured; degras; residues resulting from the treatment of tall substances or animal or vegetable waxes. 4 Animal or vegetable fats boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified inedible mixtures or preparations of fats and oils. 5 Liquid glucose (non-medicinal). 6 Denatured ethyl alcohol of any strength. 7 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculate on dry weight. 8 Copper ores and concentrates. 9 Nickel ores and concentrates. 10 Cobalt ores and concentrates. 11 Aluminium ores and concentrates. 12 Lead ores and concentrates. 13 Zinc ores and concentrates. Serial Number Goods 14 Tin ores and concentrates. 15 Chromium ores and concentrates. 16 Tungsten ores and concentrates. 17 Uranium or thorium ores and concentrates. 18 Molybdenum ores and concentrates. 19 Titanium ores and concentrates. 20 Niobium, tantalum, vanadium or zirconium ores and concentrates. 21 Precious metal ores and concentrates. 22 Other ores and concentrates. 23 Granulate slag (slag sand) for the manufacture of iron or steel. 24 Benzole. 25 Toluole. 26 Xylole. 27 Naphthalene. 28 Phenols. 29 Creosote oils. 30 Fluorine, chlorine, bromine and iodine. 31 Sulphur, sublimed or precipitated; colloidal sulphur. 32 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). 33 Hydrogen, rare gases and other non-metals. 34 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or inter alloyed; mercury. 35 Hydrogen chloride (hydrochloric acid); chlorosulphuric acids. 36 Sulphuric acid and anhydrides thereof; oleum. 37 Nitric acid; sulphonitric acids. 38 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids. 39 Oxides of boron: boric acids. 40 Halides and halide oxides of non-metals. 41 Sulphides of non-metals; commercial phosphorus trisulphide. 42 Ammonia, anhydrous or in aqueous solution. 43 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. 44 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium. 45 Aluminium hydroxide. 46 Chromium oxides and hydroxides. 47 Manganese oxides. Serial Number Goods 48 Iron oxides and hydroxides. 49 Cobalt oxides and hydroxides; commercial cobalt oxides. 50 Tatanium oxide. 51 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides. 52 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. 53 Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides; iodides and iodide oxides. 54 Chlorates and perchlorates; bromates and perbromates; lodates and periodates. 55 Sulphides; polysulphides. 56 Dithionites and sulphoxylates. 57 Sulphides; thiosulphates. 58 Copper sulphate. 59 Nitrites; nitrates. 60 Phosphinates (hypophosphites), phosphonates (phosphates), phosphates and polyphosphates. 61 Carbonates; peroxocarbonates (percarbonates); commercial ammonium. 62 Cyanides, cyanide oxides and complex cyanides. 63 Fulminates, cyanates and thiocyanates. 64 Borates; peroxoborates (perborates). 65 Sodium dichromate. 66 Potassium dichromate. 67 Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. 68 Isotopes compounds, inorganic or organic of such isotopes, whether or not chemically defined. 69 Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals. 70 Phosphides, whether or not chemically defined excluding ferrophosphours. 71 Calcium carbide. 72 Cyclic hydrocarbons. 73 Halogenated derivatives of hydrocarbons. 74 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or nor halogenated. 75 Cyclic alcohols and their halogenated, sulphonated nitrated or nitrosated derivatives. 76 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols. 77 Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated, derivatives. Serial Number Goods 78 Epoxidees, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives. 79 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitorsated derivatives. 80 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. 81 Halogenated, sulphonated, nitrated or nitrosated derivatives. 82 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacides; their halogenated, sulphonated, nitrated or nitrosated derivatives. 83 Unsaturated acyclic monocarboxylic acid, cyclic monocarboxylic acid, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 84 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated sulphonated, nitrated or nitrosated derivatives. 85 Carboxylic acids with additional oxygenfunction and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 86 Phosphoric esters and their salts including lactophosphates; their halogenated sulphonated, nitrated nitrosated derivatives. 87 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated; sulphonated, nitrated or nitrosated derivatives. 88 Amine-function compounds. 89 Oxygen-function amino-compounds. 90 Quaternary ammonium salts and hydroxides, leetcithins and other phosphoaminolipids. 91 Carboxyamind-function compounds: amide-function compounds of carbonic acid. 92 Carboxyamide function compounds (including saccharin andnits salts) and iminefunction compounds. 93 Nitrile-function compounds. 94 Diazo, Axo-orazoxy compounds. 95 Organic derivatives of hydrazine or of hydroxylamine. 96 Organo-sulphou compounds. 97 Ethylene Diamine Tetra Acetic Acid. Nitrillo Triaccetric acid and their derivatives. 98 Hetrocyclic compounds with oxygen heteroatom(s) only. 99 Hetrocyclic compounds with nitrogen heteroatom(s) only. 100 Nucleic acids and their salts; other heterocyclic compounds. 101 Sulphonamides. 102 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other deritaves. 103 Vegetable alkaloids, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives. 104 Ethylene Diamine Tetra Acetic Acid, nitrillo triaccetric acid and their derivatives. Serial Number Goods 105 Tanning extracts of vegetable origin; tannis and their salts, ethers, esters and other derivatives. 106 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations whether or not containing natural tanning substances; enbzymatic preparations for pretanning. 107 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter of vegetable or animal origin. 108 Synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemical defines. 109 Colour lakes; preparations based on colour lakes. 110 Glass frit and other glass, in the form of powder, granules or flakes. 111 Prepared driers. 112 Printing ink whether or not concentrated or solid. 113 Casein, caseinates and other casein derivatives, casein glues. 114 Enzymes; prepared enzymes not elsewhere specified or included. 115 Artificial graphite: colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plated or other semi-manufactures. 116 Activated carbon: activated natural mineral products: animal black, including spent animal black. 117 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including ligning sulphonates. 118 Resin and resin acids, and derivatives thereof: resin spirit and resin oils; run gums. 119 Wood tar; wood tar oils; wood creosote; woods naptha; vegetable pitch; brewers pitch and similar preparations based on rosin, resin acids or on vegetables pitch. 120 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressing) and mordant of kind used in textile, paper, leather or liked industries, not elsewhere specified or included. 121 Prepared rubber accelerator; compound plasticisers for rubber or plastics, not elsewhere specified or included anti-oxidising preparations and other compound stabilisers for rubber or plastics. 122 Reducers and blanket wash/roller wash used in the printing industry. 123 Reaction intiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. 124 Mixed alkylbenzenes and mixed alkyaphthalaenes. 125 Chemical elements doped for use in electronics, in the form of dises, wafers or similar forms: chemical compounds doped for use in electronic. 126 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. 127 Retarders used in the printing industry. 128 Polymers of propylene or of other olefins, in primary forms. 129 Acrylic polymers in primary forms. Serial Number Goods 130 Polyacetals, other polyethers and expoxide resins in primary forms, polycarbonates, alkyd resins, polyallyl esters and other polyesters in primary forms. 131 Polyamides in primary forms. 132 Amino-resins, polyphenylene oxide, phenolic resins and plyurethanes in primary forms. 133 Silicones in primary forms. 134 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphides. 135 Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified or included in primary forms. 136 Natural polymers (for example alginic acid) and modified natural polyers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. 137 Ion-exchangers based on polymers. 138 Self adhesive plates, sheets, film foil, tape, strip of plastic whether or not in rolls. 139 Flexible plain films. 140 Articles for the packing of goods of plastics; namely; boxes, cases crates, containers, carboys, bottles, jerry cans and their stoppers, lids caps of plastics but not including insulated ware. 141 Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips. 142 Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any produce of this heading in primary forms or in plates, sheets or strip. 143 Reclaimed rubber in primary form or in plates, sheets or strip. 144 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip other than the forms and articles of unvulcanised rubber. 145 Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials. 146 Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers, of paper, paperboard, whether in assembled or unassembled condition. 147 Paper printed labels and paperboard printed labels. 148 Paper self adhesive tape and printed wrappers used for packing. 149 Sacks and bags of a kind used for the packing of goods, of jute or of other textile based fibres. 150 Carboys, bottles, jars phials of glass, of a kind used for the packing of goods; stoppers, lids and other closures of glass. 151 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals and other packing accessories of base metal.
Fourth Schedule SCHEDULE IV
SCHEDULE IV (See section 14) Serial Number Goods 1 Country liquor including spiced country liquor 2 Potable spirit, wine or liquor whether imported or manufactured in India 3 High Speed Diesel Oil and Light Diesel Oil 4 Motor Spirit 5 Natural Gas 6 Aviation Turbine Fuel
Fifth Schedule SCHEDULE V
SCHEDULE V (See section 17) Serial Number List of organisations which can claim refund 1. AFGHANISTAN. H.E. Ambassador of Republic of Afghanistan. The Embassy of Republic of Afghanistan. The Diplomatic Officers (including their spouses) of the Embassy of Afghanistan. 2. AFRO-ASIAN RURAL RECONSTRUCTION ORGANISATION. 3. ALGERIA. The Embassy of Democratic and Popular Republic of Algeria. 4. ANGOLA. The Embassy of Angola on the purchases made by the diplomats for Official and personal use. 5. APOSTOLIC NUNCIATURE. 6. ARGENTINA. The Embassy of Argentina Republic on the purchases made by its diplomats for official as well as personal use. 7. ARMENIA. The Embassy of Armenia on the purchases made by the mission for official use. 8. ASIAN AFRICAN LEGAL CONSULTIVE COMMITTEE, for its official use. 9. ASIAN DEVELOPMENT BANK. 10. AUSTRALIA. The High Commission and its Diplomatic Officers in respect of purchases made from bounded stores only for their official and personal use. 11. AUSTRIA. The Embassy of Austria in India (for sales intended for their official use). The Diplomatic Officers of the Embassy of Austria in India (for sales intended for their personal use). 12. BANGLADESH. The High Commission for the Peoples Republic of Bangladesh in India. The Diplomatic Officers (including their spouses) of the High Commission for the Peoples Republic of Bangladesh in India. 13. BELARUS. The Embassy of Belarus in India. Purchases made for its diplomatic and administrative/technical personnel for official as well as personal use. Serial Number List of organisations which can claim refund 14. BELGIUM. H.E. the Ambassador of Belgium in India. The Embassy of Belgium in India. The Diplomatic Officers of the Belgium Embassy in India. 15. BHUTAN. The Royal Bhutan Mission for sales intended for official use of Mission. The Representative of Bhutan for sales intended for personal use. The Diplomatic Officers of the Royal Bhutan Mission for sales intended for personal use. 16. BRAZIL. The Embassy of the Federative Republic of Brazil in India. The Diplomatic Officers (including their spouses) of the Embassy of Federative Republic of Brazil in India. 17. BRITAIN. The High Commission for Britain in India (all sales for official use). The Diplomatic Officers (including their spouses) of the High Commission for Britain in India (sales of imported goods from bonded stocks only). 18. BRUNEI DARUSSALAM. The Embassy of Brunei Darussalam on the purchases made by its Diplomats for Official as well as personal use. 19. BULGARIA. H.E. the Ambassador of the Peoples Republic of Bulgaria in India. The Embassy of the Peoples Republic of Bulgaria in India. The Diplomatic Officers (including their spouses) of the Embassy of the Peoples Republic of Bulgaria in India. 20. CANADA. H.E. the High Commissioner for Canadian in India. The Diplomatic Officers of the Canada High Commission. The Canadian High Commission. 21. CENTRAL AFRICA. The Embassy of the Central African Empire (for sales intended for official use). The Diplomatic Officers (including their spouses) of the Embassy of the Central African Empire (for sales intended for their personal use). 22. CHINA. H.E. the Chinese Ambassador in India. The Embassy of the Peoples Republic of China. The Diplomatic officers of the Chinese Embassy in India. Serial Number List of organisations which can claim refund 23. COLUMBIA. The Embassy of Columbia in India. 24. COMBODIA. H.E. the ambassador of Combodia in India. The Embassy of Combodia in India. The Diplomatic Officers (including their spouses) of the Embassy of Combodia in India. 25. (A) Officials of the COMMISSION OF THE EUROPEAN COMMUNITIES for setting up their office. (B) Personnel of the delegation holding diplomatic status (other than Indian nationals and persons permanently resident in India Employed by the said Commission). 26. COMMON EDUCATIONAL MEDIA CENTRE FOR ASIA. Common Educational Media Centre on the purchase made for official use and by its President and Vice-President for personal use. 27. CONGO. The Congolese Embassy and their Diplomatic Officers. 28. CROATIA. The Embassy of Croatia on the purchases made by its diplomats for official as well as for personal use of their officials. 29. CUBA. The Embassy of the Republic of Cuba in India. The Diplomatic Officers (including their spouses) of the Republic of Cuba in India. 30. CYPRUS. The Cyprus High Commission (for sales intended for official use). The Diplomatic Officers (including their spouses) of the Cyprus High Commission (for sales intended for their personal use). 31. CZECH REPUBLIC. The Embassy of Czech Republic on the purchases made by its diplomats for official as well as for personal use of their officials. 32. DENMARK. The Royal Danish Embassy in India. The Diplomatic Officers (including their spouses) of the Royal Danish Embassy in India. 33. DOMINICA. The High Commission for the Commonwealth of Dominica (for its official purchases). The Diplomatic Officials of the High Commission for the Commonwealth of Dominica (for their personal use). Serial Number List of organisations which can claim refund 34. EGYPT. The Embassy of the Arab Republic of Egypt in India. The Diplomatic officers (including their spouses) of the Embassy of the Arab Republic of Egypt in India. 35. ETHOPIA. The Ethopian Embassy in India (for its official purchases). The Diplomatic Officers of the Ethopian Embassy in India (for their personal purchases). 36. FINLAND. The Embassy of Finland on the purchase of following items made by its diplomats for official purpose. (1) Construction materials as well as commodities to be used for the interior decoration and furnishing of building. (2) Commodities used in representational functions. (3) Motor vehicles as well as spare parts and equipment for Motor vehicles. (4) Work performances concerning the premises of a mission or office and the commodities referred to in items (1) to (3) or the rental of those commodities. (5) Telecommunication services, energy commodities and fuel purchased for the building of a mission or office. (6) Fuels for motor vehicles. 37. FRANCE. The Embassy of France on the purchases made by its diplomats for Official purposes and for the residence of the Ambassador. 38. GERMANY. The Embassy of Germany in India (for sales intended for official use only). The Diplomatic Officers of the German Embassy in India (for sales intended for personal use). 39. GHANA. The High Commissioner for Ghana in India. The Diplomatic officers (including their spouses) of the High Commissioner for Ghana in India. 40. GREECE. The Royal Greek Embassy in India. The Diplomatic Officers (including their spouses) of the Royal Greek Embassy in India. 41. GUYANA. The High Commission for Guyana, and its Diplomatic Officers (including their spouses). Serial Number List of organisations which can claim refund 42. HUNGARY. H.E. The Ambassador of the Hungarian Peoples Republic in India. The Embassy of the Hungarian Peoples Republic in India. The Diplomatic Officers (including their spouses) of the Embassy of the Hungarian Peoples Republic in India. 43. INDONESIA. The Embassy of Indonesia on all its official purchases and the purchases made by its officials for their personal use. 44. INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT IN INDIA and Employees, other than those recruited locally of the International Bank for Reconstruction and Development in India. 45. INTERNATIONAL CENTRE FOR GENETIC ENGINEERING AND BIOTECHNOLOGY, (for all its official purchases). 46. (A) Office of the INTERNATIONAL COURT OF JUSTICE (for sales intended for official use). (B) Dr. Nagendra Singh an elected judge of the International Court of Justice, (for sales intended for his personal use). 47. INTERNATIONAL LABOUR OFFICE. 48. IRAN. The Embassy of Iran in India. The Diplomatic Officers (including their spouses) of the Embassy of Iran in India. 49. IRAQ. H.E. the Ambassador of the Republic of Iraq in India. The Embassy of Republic of Iraq in India. The Diplomatic Officers (including their spouses) of the Embassy of Iraq in India. 50. IRELAND. The Embassy of Ireland in India. The Diplomatic Officers (including their spouses) of the Embassy of Ireland in India. 51. ISRAEL. The Embassy of Israel on purchases made by its diplomats for official as well as for personal use. 52. ITALY. The Embassy of Italy on the purchases made by its diplomats for official use as well as for personal use of their officials. 53. JAPAN. The Embassy of Japan and its Diplomatic Officers. Serial Number List of organisations which can claim refund 54. JORDAN. The Embassy of Hashemite Kingdom of Jordan in India. The Diplomatic Officers (including their spouses) of the Embassy of the Hashemite Kingdom of Jordan in India. 55. KAZAKHSTAN. The Embassy of Kazakhstan on the purchases made by its diplomats for official as well as for personal use. 56. KENYA. For official use as well as Diplomatic Officers (including their spouses) of the Kenya High Commission in India. 57. KOREA. H.E. the Ambassador of Korea. The Embassy of the Republic of Korea. The Diplomatic Officers (including their spouses) of the Embassy Republic of Korea. 58. KOREA (D.P.R.). H.E. The Ambassador of the Democratic Peoples Republic of Korea. The Embassy of the Democratic People Republic of Korea. The Diplomatic Officers (including their spouses) of the Embassy of the Democratic Peoples Republic of Korea. 59. KUWAIT. H.E. the Ambassador of the State of Kuwait in India. The Embassy of the State of Kuwait in India. The Diplomatic Officers of the Embassy of the State of Kuwait in India. 60. KYRGHYSTAN. The Embassy of Kyrghystan on the purchases made by its diplomats for official as well as for personal use. 61. LAOS. The Royal Embassy of Laos in India. The Diplomatic Officers (including their spouses) of Royal Embassy of Laos in India. 62. LEAGUE OF ARAB STATES MISSION. League of Arab States Mission. Chief Representative, Deputy Chief Representative, their spouses and minor children of the league of Arab States Mission. 63. LEBANON. H.E. the Ambassador of Lebanon in India. The Embassy of Lebanon in India. The Diplomatic Officers (including their spouses) of the Embassy of Lebanon. Serial Number List of organisations which can claim refund 64. LIBERIA. The Embassy of Liberia on all its official purchases as well as purchases made by its officials for their personal use. 65. LIBYA. The Embassy of the Libyan Arab Republic in India (for sales intended for official use). The Diplomatic Officers (including their spouses) of the Embassy of the Libyan Arab Republic in India (for sales intended for their personal use). 66. LUXEMBOURG. The Embassy of Grand Duchy of Luxembourg in respect of goods purchased by them for official use only. 67. MALAYSIA. The High Commissioner for Malaysia in India. The Diplomatic Officer (including their spouses) of the High Commissioner for Malaysia in India. 68. MAURITIUS. The High Commission of Mauritius and its Diplomatic Officers. 69. MEXICO. The Embassy of Mexico in India. The Diplomatic Officers (including their spouses) of the Embassy of Mexico in India. 70. MONGOLIA. H.E. the Ambassador of the Mongolian Peoples Republic in India. The Embassy of the Mongolian Peoples Republic in India. The Diplomatic Officers of the Embassy of the Mongolian Peoples Republic in India. 71. MOROCCO The Embassy of Morocco on the purchases made by its diplomats for official as well as personal use. 72. MOZAMBIQUE. High Commission of the Republic of Mozambique in respect of goods purchased by them for official use only. 73. MYANMAR. The Embassy of the Republic of the Myanmar in India. (Restricted to sale of goods from bonded stocks). The Diplomatic Officers (including their spouses) of the Embassy of the Union of Myanmar in India. (sale of petrol only). 74. NAMIBIA. The Namibian High Commission on the purchase made by its diplomats for official as well as for personal use. Serial Number List of organisations which can claim refund 75. NEPAL. The Royal Nepalese Embassy in India, and The Diplomatic Officers (including their spouses) of the Royal Nepalese Embassy in India. 76. NETHERLANDS. The Royal Netherlands Embassy in India. The Diplomatic Officers (including their spouses) of the Royal Netherlands Embassy in India. 77. NICARAGUA. The Embassy of Nicaragua on all its official purchases as well as the purchases made by its officials for their personal use. 78. NIGERIA. H.E. the High Commission of the Federal Republic of Nigeria in India. The High Commission for the Federal Republic of Nigeria. The Diplomatic Officers of the High Commission for the Federal Republic of Nigeria in India. 79. NORWAY. H.E. the Norwegian Ambassador in India. The Royal Norwegian Embassy in India. The Diplomatic Officers (including their spouses) of the Royal Norwegian Embassy in India. 80. OMAN. The Embassy of Sultanate of Oman and its Diplomatic Officers. 81. PAKISTAN. The Embassy of Pakistan in India. The Diplomatic Officers (including their spouses) of the Embassy of Pakistan in India. 82. PANAMA. The Embassy of Panama and its Diplomatic Officers in respect of purchases made from bonded stores only. 83. PHILIPPINES. H.E. the Ambassador of the Philippines in India. The Embassy of Philippines in India, and The Diplomatic Officers (including their spouses) of the Embassy of the Philippines in India. 84. PLO. The Embassy of the Palestine Liberation Organisation (for sales intended for official use). The Diplomatic Officers (including their spouses) of the Embassy of the Palestine Liberation Organisation (for sales intended for personal use). 85. POLAND. The Embassy of the Polish Peoples Republic and their Diplomatic Officers. Serial Number List of organisations which can claim refund 86. PORTUGAL. The Embassy of Portugal in India. The Diplomatic Officers (including their spouses) of the Embassy of Portugal in India (for sales intended for their personal use). 87. QATAR. The Embassy of the State of Qatar. The Diplomatic Officers of the Embassy of the State of Qatar, and their spouses for sales intended for their personal use. 88. ROMANIA. H.E. the Ambassador of the Socialist Republic of Romania in India. The Embassy of the Socialist Republic of Romania in India. The Diplomatic Officers (including their spouses) of the Embassy of the Socialist Republic of Romania. 89. RUSSIA. The Embassy of the Russian Federation on the purchases made by the Diplomats for official and personal use. 90. RWANDA. The Embassy of Republic of Rwanda on the purchases made by its diplomatic and administrative/technical personnel for official as well as personal use. 91. SAHRAWI ARAB DEMOCRATIC REPUBLIC. The Embassy of Sahrawi Arab Democratic Republic. The Diplomatic Officers of the Embassy of Sahrawi Arab Democratic Republic. 92. SAUDI ARABIA. H.E. the Ambassador of Saudi Arabia in India. The Embassy of Saudi Arabia in India. The Diplomatic Officers (including their spouses) of the Embassy of Saudi Arabia in India. 93. SENEGAL. The Embassy of Republic of the Senegal in India (for sales intended for the official use of the Embassy). The Diplomatic Officers (including their spouses) the Embassy of the Republic of Senegal in India (for sales intended for personal use). 94. SINGAPORE. The High Commission for Singapore. Their Diplomatic Officers. 95. SLOVAK REPUBLIC. The Embassy of Slovak Republic on the purchases made by its diplomats for official as well as for personal use of their officials. Serial Number List of organisations which can claim refund 96. SOMALIA. The Embassy of Somalia in India (for sales intended for official use). The Diplomatic Officers (including their spouses) of the Embassy of the Somali in India (for sales intended for their personal use). 97. SOUTH AFRICA. The Embassy of South Africa on the purchases made by its diplomats for official as well as for personal use. 98. SOUTH WEST AFRICAN PEOPLES ORGANISATION (SWAPO). The Embassy of South West African Peoples Organisation (SWAPO) – on all its official purchases and the purchases made by its officials for their personal use. 99. SPAIN. H.E. the Ambassador of Spain in India. The Embassy of Spain in India. The Diplomatic Officers of the Embassy of Spain in India. 100. SRI LANKA. The High Commission for the Democratic Socialist Republic of Sri Lanka for purchases made for its official use as well as by diplomats. 101. SUDAN. The Embassy of Democratic Republic of Sudan in India. The Diplomatic Officers (including their spouses) of the Embassy of the Democratic Republic of Sudan in India. (Exemption extended to purchases from places other than bonded stocks). 102. SURINAME. The Embassy of Republic of Suriname on the purchases made for official use as well as personal use of the diplomats. 103. SWEDEN. The Royal Swedish Embassy in India (for its official purchases). The Diplomatic Officers of the Royal Swedish Embassy in India (for their personal use). 104. SWITZERLAND. The Embassy of Switzerland on the purchases made by its diplomats for official as well as for personal use of their officials. 105. SYRIA. The Embassy of the Syrian Arab Republic and their Diplomatic Officers. 106. THAILAND. The Royal Thai Embassy in India. The Diplomatic Officers (including their spouses) of the Royal Thai Embassy in India. Serial Number List of organisations which can claim refund 107. TRINIDAD. The High Commission for Trinidad and Tobago in India. The members of the Diplomatic Staff of the said High Commission. (Exemption restricted to (i) sale intended for the official use of the Commission and (ii) sale intended for personal use). 108. TUNISIA. The Embassy of Tunisia on the purchases made by its Diplomats for official as well as personal use. 109. TURKEY. The Embassy of Turkey on the purchases made by its diplomats for official as well as for personal use. 110. U.A.E. The Embassy of the United Arab Emirates, for its official use. The Diplomatic Officers of the Embassy of the United Arab Emirates, and their spouses for sales intended for their personal use. 111. UGANDA. The High Commission for the Republic of Uganda in India. The Diplomatic officers (including their spouses) of the High Commission for the Republic of Uganda in India. 112. UKRAINE. The Embassy of Ukraine on the purchases made by its diplomats for official as well as for personal use. 113. UNITED NATIONS DEVELOPMENT PROGRAMME. 114. The Regional Office for India, Nepal, Ceylon, Iran, Afghanistan and Pakistan of THE UNITED NATIONS ECONOMIC COMMISSION FOR ASIA and Far East (Division of Social Affairs). 115. UNITED NATIONS EDUCATION SCIENTIFIC AND CULTURAL ORGANISATION. 116. UNITED NATIONS EDUCATIONAL SCIENTIFIC AND CULTURAL ORGANISATION RESEARCH CENTRE ON SOCIAL AND ECONOMIC DEVELOPMENT IN SOUTHERN ASIA. 117. UNITED NATIONS FOOD AND AGRICULTURAL ORGANISATION. 118. UNITED NATIONS HIGH COMMISSION FOR REFUGEES. (Exemption for official use only). 119. UNITED NATIONS INFORMATION CENTRE. 120. UNITED NATIONS INTERNATIONAL CHILDREN'S EMERGENCY FUND. 121. UNITED NATIONS MILITARY OBSERVERS GROUP IN INDIA AND PAKISTAN. 122. UNITED NATIONS OFFICE FOR POPULATION STUDIES. Serial Number List of organisations which can claim refund 123. (A) The Regional Office of the UNITED NATIONS WORLD HEALTH ORGANISATION for South East Asia, (for sales intended for official use). (B) The Regional Director (including his spouses) of the United Nations World Health Organisation for South East Asia, (for sales intended for personal use). 124. UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT MISSION. United States Agency for International Development Mission and Employees other than the locally recruited staff of the United States Agency for International Development Mission. 125. URUGUAY. H.E. the Ambassador of the Oriental Republic of Uruguay in India. The Embassy of the Oriental Republic of Uruguay in India. The Diplomatic Officers (including their spouses) of the Oriental Republic of Uruguay in India. 126. U.S.A. The Embassy of the U.S.A. in India. H.E. the Ambassador of the U.S.A. in India. The Diplomatic Officers (including their spouses and dependents) of the Embassy of U.S.A. in India. 127. RUSSIAN FEDERATION. H.E. the Ambassador of the Russian Federation in India. The Embassy of the Russian Federation in India. The Diplomatic Officers of the Embassy of Russian Federation in India. 128. UZBEKISTAN. The Embassy of Republic of Uzbekistan on the purchases made by its diplomats for official as well as for personal use. 129. VIETNAM (DEMOCRATIC REPUBLIC). H.E. the Ambassador of the Democratic Republic of Vietnam in India. The Embassy of the Democratic Republic of Vietnam in India. The Diplomatic Officers (including their spouses) of the Embassy of the Democratic Republic of Vietnam in India. 130. VIETNAM (REPUBLIC). The Counsel General of the Republic of Vietnam in India. The Consulate General of the Republic of Vietnam in India. The Consular Officer of the Consulate General of the Republic of Vietnam in India. 131. VENEZUELA. The Embassy of Venezuela in India. The Diplomatic Officers (including their spouses) of the Embassy of Venezuela in India. Serial Number List of organisations which can claim refund 132. YEMEN. The Embassy of the Peoples Democratic Republic of Yemen in India. The Diplomatic Officers (including their spouses) of the Embassy of Peoples Democratic Republic of Yemen in India. 133. YUGOSLAVIA. The Embassy of the Socialist Federal Republic of Yugoslavia in India. The Diplomatic Officers (including their spouses) of the Embassy of Federal Republic of Yugoslavia in India. 134. ZAIRE. H.E. the Ambassador of the Republic of Zaire in India. The Embassy of the Republic of Zaire in India. The Diplomatic Officers (including their spouses) of the Embassy of the Republic of Zaire in India (exemption restricted to goods from bonded stores only). 135. ZAMBIA. The High Commission of Zambia in India (for sales intended for official use). The Diplomatic Officers (including their spouses) of the Zambian High Commission in India (for sales intended for personal use), (exemption is restricted to goods manufactured or produced in India and not imported from out of India). 136. ZIMBABWE. The Zimbabwe High Commission for its official purchases only upon certification of the Head of Mission Charged Affairs. ––––––––