Chapter XIV MI~CRLANEOUS

1. (1) Every dealer, being a Hindu undivided family or an association of persons or club or society or firm or company or any person or body, who is engaged in business as the guardian or trustee or otherwise on behalf of another person, and who is liable to pay tax under this Regulation, shall, within the period prescribed, furnish a declaration in the manner prescribed, stating the name ofthe person or persons who shall be deemed to be the manager or managers of such person's business for the purposes of this Regulation. (2) The declaration furnished under sub-section (I) may be revised from time to time as required. 96. (1) Where a Hindu undivided family hss been partitioned, notices under this Regulation shall be served on the person who was the last manager of the Hindu undivided family, or if such person cannot be found, then, on all adults who were members of the Hindu undivided family, immediately before the partition. (2) Whereah or an awociation ofpersons is dissolved, notices under this Regulation may be sewed on any person who was a partner (not being a minor) of the f~m, or member of the association, as the case may be, immediately before its dissolution.

club or society or firm or company or any person or body, who is engaged in business as the guardian or trustee or otherwise on behalf of another person, and who is liable to pay tax under this Regulation, shall, within the period prescribed, furnish a declaration in the manner prescribed, stating the name ofthe person or persons who shall be deemed to be the manager or managers of such person's business for the purposes of this Regulation.

1. (2) The declaration furnished under sub-section (I) may be revised from time to time as required.

96. (1) Where a Hindu undivided family hss been partitioned, notices under this

Regulation shall be served on the person who was the last manager of the Hindu undivided family, or if such person cannot be found, then, on all adults who were members of the Hindu undivided family, immediately before the partition.

1. (2) Whereah or an awociation ofpersons is dissolved, notices under this Regulation may be sewed on any person who was a partner (not being a minor) of the f~m, or member

of the association, as the case may be, immediately before its dissolution.

Regulation shall be served on the person who was the last manager of the Hindu undivided family, or if such person cannot be found, then, on all adults who were members of the Hindu undivided family, immediately before the partition.

1. (2) Whereah or an awociation ofpersons is dissolved, notices under this Regulation may be sewed on any person who was a partner (not being a minor) of the f~m, or member

of the association, as the case may be, immediately before its dissolution.

association of persons ot any person who was a member of such firm or association at the time of its discontinuance or in the case of a company, on the principal officer thereof. 98. (1)Allparticulars contained in any statement made, return fiunished or accounts or documents

~roduced in accordance with this Regulation, or in any record of evidence given

in

the course of any proceedings under this Regulation, other than proceedings before a

criminal court, shall, save as provided in sub-seetion (3), be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save as 1 of 1872 (tforesaid, be entitled to require any servant ofthe Government to produce before it any such statement, r-, account, document or record or any part thereof, or to give evidence before it in respect thereof.

1. (2) If, save as provided in sub-section (3), any sewaht ofthe Government discloses any of the particulars refcrred to in sub-section (I), he shall be punishable with imprisonment which may extend to six months, and shall also be liable to a fine. -. SERIES - I No. : 05 DATED lgTH AUGUST, 2005.
2. (3) Nothing in this section shall apply to the disclosure-
   • (a) of any of the particulars referred to in sub-section (I) for the purposes of investigation or prosecution under this Regulation or the Indian Penal Code 1860 or

any other law for the time being in force;

1 '

1. (6) of such facts to an officer of the Central Government or any State Government as may be necessary for verification of such facts or for the purposes of enabling that Government to levy or realise any tax imposed by it;
   • (c) of any such particulars where such disClosure is occasioned by the lawful employment under this Regulation of any process for the service of any notice or the recovery of:any demand;

matter arising out of any proceeding under this Regulation or under any other law for the time being in force authorising any Value Added Tax Authority to exercise any powers thereunder;

1. (e) of any such particulars by any public servant where the disclosure is occasioned by the lawlul exercise by him of his powers under the Indian Stamp Act, 1899, to impound an insufficiently stamped document; V) of any such particulars to the Reserve Bank of India as are required by that Bank to enable it to compile fmancial statisticsof international investment and balance of payment;
2. (g) of any such particulars to any oEcer appointed by the Comptroller and Auditor-General of India for the purpose of audit oftax receipts or rehnds;
3. (h) of any such particulars relevant to any inquiry into a charge ofmisconduct in

connection with income-tax proceedings against a legal practitioner or chartered

'accountant or company secretary or cost accountant, to the authority empowered to take disciplinary action against members of the profession to which he belongs; (11 of such particulars to the officers of the Central Government or any State Government for such other purposes, as the Government may, by general or special order, direct; or

(/)of any information relating to a class ofdealers or class of transactions, if, in

the opinion of the

documents

~roduced in accordance with this Regulation, or in any record of evidence given

in

the course of any proceedings under this Regulation, other than proceedings before a

criminal court, shall, save as provided in sub-seetion (3), be treated as confidential, and notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save as 1 of 1872 (tforesaid, be entitled to require any servant ofthe Government to produce before it any such statement, r-, account, document or record or any part thereof, or to give evidence before it in respect thereof.

1. (2) If, save as provided in sub-section (3), any sewaht ofthe Government discloses any of the particulars refcrred to in sub-section (I), he shall be punishable with imprisonment which may extend to six months, and shall also be liable to a fine. -. SERIES - I No. : 05 DATED lgTH AUGUST, 2005.
2. (3) Nothing in this section shall apply to the disclosure-
   • (a) of any of the particulars referred to in sub-section (I) for the purposes of investigation or prosecution under this Regulation or the Indian Penal Code 1860 or

any other law for the time being in force;

1 '

1. (6) of such facts to an officer of the Central Government or any State Government as may be necessary for verification of such facts or for the purposes of enabling that Government to levy or realise any tax imposed by it;
   • (c) of any such particulars where such disClosure is occasioned by the lawful employment under this Regulation of any process for the service of any notice or the recovery of:any demand;

matter arising out of any proceeding under this Regulation or under any other law for the time being in force authorising any Value Added Tax Authority to exercise any powers thereunder;

1. (e) of any such particulars by any public servant where the disclosure is occasioned by the lawlul exercise by him of his powers under the Indian Stamp Act, 1899, to impound an insufficiently stamped document; V) of any such particulars to the Reserve Bank of India as are required by that Bank to enable it to compile fmancial statisticsof international investment and balance of payment;
2. (g) of any such particulars to any oEcer appointed by the Comptroller and Auditor-General of India for the purpose of audit oftax receipts or rehnds;
3. (h) of any such particulars relevant to any inquiry into a charge ofmisconduct in

connection with income-tax proceedings against a legal practitioner or chartered

'accountant or company secretary or cost accountant, to the authority empowered to take disciplinary action against members of the profession to which he belongs; (11 of such particulars to the officers of the Central Government or any State Government for such other purposes, as the Government may, by general or special order, direct; or

(/)of any information relating to a class ofdealers or class of transactions, if, in

the opinion of the

Conlnlissioner it is desirable in the public interest to publish such

information.

1. (1) Notwithstanding anything contained in this Regulation, if the Government is ofthe opinion that it is necessaryor expedient in the public interest to publish or disclose the names of any dealers or other persons and any other particulars relating to any proceedings under this Regulation in respect of such dealers and persons, it may publish or disclose or cause to be published or disclosed such names and particulars in such mker as itthinks fit,
2. (2) No publication or disclosure under this section shall be made in relation to any tax levied or penalty imposed or interest levied or any conviction for any offence connected

with any proceeding under this Regulation, until the time for presenting an appeal to the

appropriate Appellate Authority or Tribunal or court has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Publication and disclosure of information in respect of daters and other persons in public intacot.

1. (3) In the case of a fum, company or other association of persons, the names of the partners of the fm, the directors, managing agents, secretaries, treasurers or managers of the company or themembers ofthe association, as the case may be, may also be published or disclosed, if, in the opinion of the Government, the circumstances of the case justify it. SERIES - I No. : 05 DATED 18~' AUGUST, 2005. Scning up of ehcsk-pod andbanias. 100. (1) Ifthe CoMnissirmnsidersthat for the purposes ofthebetter administration of this Regulation, it is necessary so to do, he may, by notification, direct that statistics be colleded relating to ~FY matts dealt with, by or & connection with this Regulation.
2. (2) Upon such direction being made, the Commissioner or any person or persons authorised by him in this behalf ay,y call upon all dealers or any class of dealers or persons to furnish such information or statements as may be stated therein relating to any matter in respect of which statistics areto becollected and the form in which the persons to whom or, the authorities to which, such infd or rebums should be furnished, the particulars which they should contain, and the intervals in which such information or retums should be ftunii, shall be such as may be prescni: Provided that information may becalled by notification, or by notice in newspapers or

in such other manner as,

in the opinion of the Commissioner or the said person, is necessary to bring to the knowledge of dealers and otb persons.

1. (3) Without prejudice to the generality of the foregoing provisions, the Government may by rules provide that every dealer or, as the casemay be, any class of dealer shall Msh such statements as may be premibed, with the selfassessment, and different provisions may be made for different classes of dealers.

of this Regulation, it is necessary so to do, he may, by notification, direct that statistics be colleded relating to ~FY matts dealt with, by or & connection with this Regulation.

1. (2) Upon such direction being made, the Commissioner or any person or persons authorised by him in this behalf ay,y call upon all dealers or any class of dealers or persons to furnish such information or statements as may be stated therein relating to any matter in respect of which statistics areto becollected and the form in which the persons to whom or, the authorities to which, such infd or rebums should be furnished, the particulars which they should contain, and the intervals in which such information or retums should be ftunii, shall be such as may be prescni: Provided that information may becalled by notification, or by notice in newspapers or

in such other manner as,

in the opinion of the Commissioner or the said person, is necessary to bring to the knowledge of dealers and otb persons.

1. (3) Without prejudice to the generality of the foregoing provisions, the Government may by rules provide that every dealer or, as the casemay be, any class of dealer shall Msh such statements as may be premibed, with the selfassessment, and different provisions may be made for different classes of dealers.

any place in the

Daman and Diu witfi a view to preventing evasion of tax and other dues payable under this Regulation. 102. (I) The Government may, by notification, make rules to carry out the purposes of this Regulation.

1. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any ofthe following matters, namely:-
   • (a) the documents, testimony or other evidence constituting "sufficient proof' for the purpose of clause
   • (rc) of section 2;
   • (b) the "tax period" for the purpose of clause (zg) of section 2 ;
   • (e) the further period, for the purposes of determining taxable turnover under . . sub-section (6) of section 3;
   • (d) the conditions subject to which the amount of price and other charges towards goods to

be included intheturnover ofadealer engaged in works contract under clause

1. (a) of sub-section (2) of section 5;
2. (e) the percentage ofamount to be reduced for the purpose of calculation ofthe

amount of price and other charges towards goods in case of a deafer engaged in works

contract under clause

1. (b) of sub-section (2) of section 5;

'v) the form in which, the.authority to whom, and time within which a dealer

shall file a return and the manner ofpayment oftax under sub-section (3) of section 6; (gj the percentage of reduction of the amount of tax &edit by the dealer under sub-section (6) of section 9;

1. (h) the period for which the turnover of a dealer, tumover of purchases made by a dealer and adjustment ofadjustmentto taxor taxcredit by a dealer shall,betreated as arising for'a class of transactions under sub-section (4) of section 12;
   • (i) the form of a statement, to be. hished by all registered dealers to the Commissioner under subsection (I) of section 14; V) the manner and the conditions and restrictions and the extent to determine the tax paid on the opening stock under sub-section

1. (2) of section 14; SERTES - I No. : 05 DATED laTH AUGUST, 2005.
   • (k) the form of certificate to be signed by an accountant under sub-section (4) of section 14;
     • (I) the time and manner of making an application to the Commissioner for withdrawing option under first proviso to sub-section
2. (2) of section 16;
   • (m) the tiwe and manner to specify the intention of a person to pay tax under sub-section
3. (3) of section 16;
   • (n) the form in which the proof of payment of tax, statement of opening stock and finished goods shall be furnished to the Commissioner, under sub-section
4. (8) of section 16;
5. (0) the form of application for grant of certificate of registration, time within which such application is to be made, such other particulars and information relating to registration and accompanied by fee, security and other documents under sub-section
   • (I) of section 19;
   • (p) the amount of security and manner in which an applicant may furnish such

security as referred to in clause

1. (a) of sub-section (3) of section 19;
2. (q) the form in which the statement of trading stock and raw materials may be furnished by the dealer under clause
3. (c) of sub-section (I) of section 20;
4. (r) the manner in which the information shall begiven to iheCommissioner by a registered dealer under sub-section
   • (I) of section 21;
5. (s) the form of notice by the Commissioner for cancellation of certificate of registration under sub-section
   • (I) of section 22;
   • (I) the manner and time within which the registered dealer or the dealer's legal

representative shall apply to the Commissioner for cancellationof certificate of

registration under sub-section

1. (2) of section 22;
   • (u) the manner in which the excess tax shall be adjusted or refunded under sub- section
2. (6) of section.22;
   • (v) the particulars to be published, by the Comn~issioner relating to registered dealers, whose certificate of registration has been cancelled, under sub-section
3. (8) of section 22;
   • (w) the surety, amount, manner and the time within which the Commissioner may require any person to furnish security under sub-section
     • (I) of section 25;
     • (x) the amount of 'esh surety to be furnished, where certificate of registration

of the person who

has executed surety bond is either cancelled or such pers& has closed down his business, under sub-section

1. (4) of section 25;
   • (v) the date within which, and the form in which returns by every registered dealer shall be furnished under section 26;
   • (z) the time within which and the form in which the other returns specified by the Commissioner shall be furnished by a person under section 27;
   • (za) the branch ofa bank in the Dadra and Nagar Haveli in which or other place where and the manner in which the tax, interest, penalty or any other amount shall be paid by every person under section 36;
   • (zb) the manner and form of application in which the dealer may apply to the Commissioner for grant of provisional refund under sub-seetion (9) of section 38;
   • (zc) the anlount of bank guarantee or othe~ security which the Commissioner may require the dealer to furnish under sub-section
2. (10) of section 38;> .,. .. SERIES - I No. : 05 -7 DATED 18~" AUGUST, 2005.
   • (zd) the restrictibns &d conditions subject to which the Embassies, diplomatic officials and international or public organizations specified in the Fifth Schedule shall claim a refund oftax under sub-section (I) ofsection 41;
   • (ze) the manner and time within which a person, entitled to a refund oftax, may apply to the Commissioner undet sub-section (2) of section 41;

(d the manner and form in which the accounts and records shall be prepared

and maintained under sub-section

1. (3) of section 48; ... :i ;,,. . (zg) the other amount ofgrow turnover, the formoftheaudit report, the particulars ;- .to be set forth issuch report and the time of furnishing true copy of such report under section 49;
   • (zh) the amount in value of goods sold in one transaction by a dealer, for issuing a retail invoice to the purchaser under sub-section (4) ofsection 50; r :s:!, (20 the conditions and restrictions subject to which a copy oftax invoice may be . .Y ... *': _ provided under sub-section (8) of seciior~ 50; ' . (4 the particulars to be contained in the debit or credit notes under section 51; . .
   • (zk) themanner in which anotice shall besewed, by the Commissioner informing

x; . . the person to conduct an audit of his businessaffairs, under sub-section (I) of section

5&i: " ., . .. ' :'?: (d) the conditions subject to which the Commissioner may require any dealer or person and in the case of an organisation any oflicer thereof toproduce records, books of account, registers and other documents, to submit clarifications or to prepare and fUrhlsh additional information under sub-section (2) of section 59; ': .... . _ :.., ' (zm).the records which an owner or person in charge of a goods vehicle shall ..; ,

carry with him in respect ofthe goods carried in the goods vehicle under sub-section

' . (2) ofsection 61;

1. (zn) the fom, manner and the amount of security for which the owner or person inohaige of thegoods vehicle shall furnish to the Commissioner under clause (b) of, i sub-section (5) of section 61; , (zo) the manner for the sale of &ope* by which an auction of goods or a goods vehicle shall be carried out under sub-section (4) of section 63; . .
2. (zp) the restrictions and conditions subject to which the Commissioner may delegate any of his powers, and the form of evidence of such delegation under section 68;
3. (zq) thequalifications and other conditionsofse~ice ofthe member or men~bers constituting the Appellate Tribunal and the period for which such member or members shall hold office under sub-section(3.) of section 73;
4. (zr) the composition of the selection committee for the recommending for appointment ofmembers ofthe~~~ellate~ribunal under sub-section (4) ofsection 73;..

(2s) the form in which an appeal may be filed under sub-section'(3) of section

74;

1. (21) the form in which appeals may be filed, the manner in which such appeals shall be verified and the fees payable in respect thereof under sub-section (3) ofsection 76;
   • (zu) the manner in which the appellant may fiunish the security under first proviso to sub-section
2. (4) of section 76.
   • (zv) the amount of fee for making an wlication to the Appellate Tribunal under section 81; - SERIES - I No. : 05 DATED laTH AUGUST, 2005,

(-w) the qualifications of a Value Added Tax practitioner ilnder clause (c) of

sub-section

1. (I) of section 82;

1. (zx) the manner in which an application may be made under sub-section (1) of section 84;
2. (zy) the period within which the Commissioner shall make the determination under sub-section

1. (5) of section 84;
   • (zz) the conditions subject to which, theCommissionermayauthorizeany officer or person subordinate to him to conduct investigations under section 92;
   • (zza) the period within whichand manner in which adeclarationshall be published under sub-section
     • (I) of section 95;
   • (zzb) the form in which, the persons or authorities to whom, the particulars, and the intervals in which the infonnation is to bebished under sub-section (2) ofsection 100;
   • (zzc) the statements to be fun~ished by every dealer or any class of dealers as referred to in sub-section
2. (3) ofsection 100;
   • (zzd) any other matter which is required to be, or may be, prescribed.

103. (1) If the Government is of opinion that it is expedient in the interest of general

public so to do, it may, by notification, add to, or omit from, or otlienvise amend, the First,.

the Second, the Third, the Fourth, the Fifth or the Sixth Schedules, prospectively, and

thereupon the said Schedules shall be deemed to have been amended accordingly.

1. (2) Every notification made under sub-section (2) shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period ofthirty

days which may be comprised inone session or in two or more successivesessions, and if,

before the expiry ofthe session immediately following the aession or the successive sessions aforesaid, both Houses agree in making any modification in the notification or both Houses agree

that the notification should not be made, the notification shall thereafter have effect

only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification. 104. (1) If any difficulty arises in giving effect to the provisions ofthis Regulation, the Government may, by general or special order published in the Official Gazett.e, make such provisions not inconsistent with the provisionsofthis Regulation as appear to'it to be necessary or expedient for the removal of the difficulty: F' Provided that no such.order shall be made after theexpiration of two years from the commencement of this Regulation.

1. (2) Every order made under sub-section (I) shall be laid, as boon as may be after it is made, before each House ofparliament, while it is in session, for atotal period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before

the expiry of the session immediately following the session or the successive sessions

aforesaid, both Houses agree in making any modification in the order or both Houses agree that the order should not be made, the order shall thereafter haveeffect only in such modified

form or be of no effect, as the case may be; so, however,

that any such modification or annulment shall be without prejudice to the validity of anything previously done under that order. 105. (1) Where -

1. (a) the tax has been collected under the Darnan and Diu SalesTax Act, 1964, as

repealed by section 106, but the same has not been deposited before the date of

commencement of this Regulation, the tax so collected by any person under the said Power to amend Schedules. Power lo remove difticullies. Transitory provisions.

DATEI) 1sT" AUGUST, 2005. Act slrall be deposited in accorda~~ce wit11 the provisiu~~s ofthe aforesaid Act and rules n~ade thereu~tder, as ifthis Regulation has not conle into force and the said Act had not bee11 repealed;

1. (b) a retu.rn is required to be filed under the Danlan and Diu SalesTaxAct, 1964, 4 of 1961. as repealed by section 106, but the same had not bee11 filed before the commencelnent of this Regulatiot~, such every return shall be filed in accordance wit11 the provisio~~s of the said Act and by the person liable to file suc11 return to the authorities as may, by ~~otification, be specified;
2. (c) a rctl~rn has bee11 filed, 1111der tlie Dat~la~l and Dill Salcs 'lkx Act, 1964 as 4 of1961. rel~caletl by scctio~~ 106, by ally dealer for ally assessnlent year ant1 IIO nsscssmeut ill respsct of that year has been ~~~ade before the co~nn~enceme~~t of this Regulalio~~, tho proceedings for the assessment of that dealer for that year shall be made or beco~~tin~~ed as if Illis Regulatio~l had not come illto force and the said Act had not been repealed and such assessment shall be made by suc11 Assessi~~g Authority as may, by notification, be specified; for the purposes of olakiag the assessment ill s11cl1 cases;
3. (rl) a person has been aggrieved by any decision made or order passed under tl~e

Da~nan and Diu Sales Tax Act, 1964 as repealed by section 106 and he has not filed 4 of 1964.

any appeal or an applicatio~~ for rectification of 11is mistake or for review or rcvision, suc11 person may file,an appeal or make an application for rectification of inistake, revision or review, as the case [nay be, in accoraance with the provision of the said Act and the rulesmade thereunder to such authority as may, by notification, be specified for the purpose of hearing and disposing of sucl~ appeal or application;

1. (e) any liability ofany dealer to pay tax, under the Dan~an and Diu SalesTax Act, 1964 as repealed by sectio~~ 106, had been affected, and such person was entitled to 4 of 1964. make a statelnent of case to the High Colrrt under section 28 of the said Act, before the date ofcormnencement oftl~is Regulation, such person may, draw up, withintwo~nonths of the date of cotnlnencement of this Regulation, a statemellt of case (if not already draw11 such state~nent) and refer it to the High Court in accordance with the provisioqs of said section 28, as ifthe aforesaid Act had not been repealed.

1. (2) W11ere on the date of co~~ln~encement of this Regulation, where an appeal under the Datnan and Diu Sales Tax Act, 1964, as repealed by section 106, has been pending before 4 of 1964. any authority under the said Act, such appeal shall be disposed of within a period of five years fro111 the date of the commencement of tl~is Regolation.
2. (3) The Comn~issioner may, having regard to the difficulties, if any, for issuing tax illvoices co~~taining particulars specified in clauses (a) to (g) of sub-section (2) of section 50, by a general order, waive all or any of the particulars required to be ~nentioned ill the tax invoices

under said clauses (a) to (g), for a period not exceeding two weeks from the date of

commencement of tllis Regulation.

(1)Tl1e Daman and Diu SalesTax Act, 1964, as in force in Dunan and Diu (referred 4 of 1964. savings. to in this section as the "repealed Act"), is hereby repealed.

1. (2) Notwithstanding anythieg contained in sub-section (I), sr1c11 repeal shall 11ot affect

the previous operation ofthe repealedAct orany right, title, entitlement, obligatio~~ or liability

already acquired, accrued or incurred thereunder. . . .

1. (3) For the purposes of sub-section (2), anything done or any action taken i~lcluding

ally appointlhent, notification, notice, order, mle, form or certificate in the exercise of any

powers cot~ferred by or under the repealed Act shall bedeemed to have been done or taken in the exerciseofthe powers conferred by or under this Regulation, as ifthis Regulation were in force on the date on which such tl~ing wiu; done or action was taken, and all arrears oftax and other amounts duo at il~e commencement of this Regulation may be recovered as if they had accrued ~~r~tler Illis Regulatio~~.

~ -~ . - - -- -. - - UATEJ) 18T" ATJGUST, 2005.

1. (4) Save as otherwise provided it1 sub-sections (2) a~ld (3), the t~iention of particltlar

nlatters in sub-sections (2) iutd (3) shall not be held to prejudice,or affect the general

10 is,?. application of section 6 ofthe General Clauses Act, 1897 wit11 regard to the effect of repeal.

I SERIES - I No. : 05 1 I DATED laTH AUGUST, 2005. THE FIRST SCHEDULE * (See section 6) List of Exempfed Goods Serial GOODS Number. 1. Agricultural implement$ manually operated or animal driven. 2. Aids and implements used by handicapped persons. 3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw. 4. Betel leaves. 5. Books, periodicals, news;apers and maps. * 6. Charakha, Ambar ~har&a, handlooms and handloom fabrics and Gandhi Topi. 7. Charcoal. 8. Cgarse grains other than paddy, rice and wheat. 9. Condoms and Contraceptives. 10. Cptton and silk yam in hank. Curd, Lussi, butter milk and separated milk. Earthen pot. Electricity energy. Firewood. , Fishnet, fishnet ropes and fishnet fabrics. Fresh milk and pasteurized milk. Fresh plants, saplings and fresh flowers. .Fresh vegetables and fruits. , . . .Garlic and ginger. Glass bangles. Human blood and blood plasma. Indigenous handmade musical instruments. Kudkuni, bindi, alta and sindur. 24. Meat, fish, prawn and other aquatic products when not cured nr frozen, eggs and livestock and animal hair. 25. National Flag.'

26. organic manure. . .

27.

~overnment, rupee note, when sold to the Resene Bank of India and cheques, whether loose or book form. , . 28. Raw WQO~.

SERIES - I No. : 05 i DATED laTH AUGUST, 2005. 29. ~emen'includin~ frozen semen. 30. Silk worm laying, cocoon and raw silk, 3 1. Slate and slate pencils. 32. Tender green coconut. 33. Toddy, Neera and Arak. 34.- Breads of all types except pizza bread. ' 35. Unprocessed and unbranded salt. 36.

Water other than aerated, mineral, distilldd, medicinal, ionic, battery,

de-mineralized water

kd water sold in sealed container.

37. Food grains including paddy, rice, wheat and pulses. - 38. Items which are subjected to levy of additional excise duty under the provisions

of the Additional Duties

ofExcise (G~ods of Special Importance)Act, 1957.

SERIES - I No. : 05 DATED laTH AUGUST, 2005. 1 THE SECOND SCHEDULE [See clause (a) of sub-section (I) of section 41

List of Goods Tmed at one per cent.

Serial GOODS Number. 1. Bullion. 2. Articles of gold, silver and precious metals including jewellery made from gold, silver and precious metals. 3. Precious stones and semi-precious stones. 4. Platinum Jewellery. 5. Noble metals.

SERIES - I No. : 05 DATED isTH AUGUST, 2005, F THE THmD SCHEDULE I [See clause (b) of sub-section (I) of section 41 List of Gooh Tmed at four per cent. I Serial GOODS Number. 1. Agricultural implements not operated manually or not driven by animal. 2. All equipments for communications such as, Private Branch gichange (PBX) and Electronic Private Automatic Branch Exchange (EPABX). 3. All intangible goods like copyright, patent, rep license, goodwill. 4. All kindsofbricksincluding!lyash bricks,rehctory bricksand asphalticroofing, earthen tiles. 5. All types of yarn other than cotton and silk yam in hank and sewing thread. Aluminium utensils and enameled utensils. Arecanut powder and betel nut. Bamboo. Bearings. Beedi leaves. Beltings. Bicycles, tricycles, cycle rickshaws and pa-. Bitumen. Bone meal. Pizza bread. Bulk drugs. j Castings. Centrifugal', monobloc and submersible pumps and parts thereof: Coffee beans and seeds, cocoa pod, green tea leaf and chicory. Chemical fertilizers, pesticides, weedicides insecticides, Plant growth promoters and Plant nutrients. Coir and coir products excludirig coir mattresses. Cotton and cotton waste.

. .

Crucibles. .- Declared goods as specified &ion 14 oflhe central ~ales Tax Act, 1956 other than items subjsdtd to levy of additional excise duty under the provisions ofAdditional Duties of Exch (Go,ods of Special Importance)Act, 1957. Edible oils, oil he md dc-oiled cake. I Electrodes.

SERIES - I No. : 05 DATED HTH AUGUST, 2005. 27. Exercise book, graph book and laboratory note book. 28. Ferrous and now-ferrous metals and alloys. 29. Fibres of all types and fibres waste. 30. Flour, atta, maida, suji, besaa. 3 1. Fried grams. Gur, jaggery, and edible variety of rub gur. Hand pumps and spare parts. Herb, bark, dry plant, dry root, commonly know as jari booti and dry flower. Hose pipes. Hosiery goods. Husk and bmn of cereals. . Ice. Incense sticks commonly known as, agarbani, dhupkathi or dhupbati. Industrial cables (High voltage cables, PVC or XLPE Cables, jelly filled cables). IT products including computeis, telephone and parts thereof, teleprinter and wireless equipment and parts thereof. ~erosenb oil sold through PDS. . . 43. Leaf plates and cups. 44. Murmuralu, pelalu, atukulu, puffed rice, muri. 45. Newm. 46. Napa Slabs (Rough flooring stones). 47. Ores and minerals.. 48. Tea. 49. Paper and newsprint. 50. pipes of all varieties including GI pipes, CI dipes, ductile pipes and PVC pipes. 51. Plastic footwear. 52. Printed material including diary, calendar. 53. Printing ink whether eoncenhated or solid excluding toner and cartridges. \ 54. Processed and branded salt. 55. . Pulp of bamboo, wood and paper. . . 56. ql coaches engheqand wagons. 57. Readmade garments. . . . . -58. ~aewabla energy deviets and spare parts. . . ' 9. Safetym&hes. .. <.

SERIES - I No. : 05 DATED laTH AUGUST, 2005. 63. Silk fabrics. 64. Skimmed milk puwder. 65. Solvent oils other than organic solvent oil. 66. Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies. 67. Sports goods excluding apparels and footwear. 68. Starch. 69. Tamarind. 70. Tractors, threshers, harvesters and attachments and parts thereof. 71. Transmission towers. 72. Umbrella except garden upbrella. 73. Vanaspati (Hydrogenated vegetable oil). 74. Vegetable oil including gingili oil and bran oil. 75. Writing instruments. 76. Animal including fis$ fats, oils, crude, refined or purified. 77. Glycerol, crude, glycerol waters and glycerol lyes. 78. Vegetable waxes, bees -#ax. 79. Animal or vegetable fats boiled or oxidized or dehydrated. 80. Liquid glt~cose (non-medicinal), Dextrose syrup. 81. Denatured ethyl alcohol of Any strength. 82. Manganese ores and concentrates. 83. Copper ores and wncentrates. 84. Nickel ores and concentrates. , 85. Cobalt ores and wncentrates. 86. Aluminium ores and concentrates. 87. Lead ores and concentrates. 88. Zinc ores and concentrates. 89. Tin ores and concentrates. 90. Chromium ores and concentrates. 91. Tungsten ores and concentrates. 92. Uraniqm or thorium ores and wncentrates. 93. Molybdenum ores and wncentrates. 94. Titanium ores and mncenhates. 95. Nioblum, tantalum, vanadium or zirconium ores and wncentrates. 96. Precious metal ores and concentrates. 97. Other ores and concentldtes. 98. Granulated slag (slag sand) !?om manufacturing of iror. Jr steel.

SERIES - I No. : 05 I DATED 18~ AUGUST, 2005. - 99. Benzole. 100. Toluole. 101. Xylole. 102. Napthalene. 103. Phenols. 104. Creosole oils. 105. Normal Paraffin. Butadine. Bitumen. Flurine, chlorine, bromine and iodine. Sulphur, sublimed or precipitated, colloidal sulphur: i: Carbon (carbon blacks and other forms of carbon). ~ - Hydrogen, rare gases & other no-etals. Alkali or alkaline earth metals. Hydrogen chloride. Sulphuric acid and anhydrides. . Nitric acid, sulphonitric acids. Diphosphorous penataoxide, phosphoric acid. Oxides of boron, boric acids. Halides and halide oxides of non-metals. Sulphides of non-metals. Ammonia, anhydrous. Sodium hydroxide (causticsoda), potassium hydroxide (caustic potash) and soda ash. Hydroxide and peroxide of magnesium. Aluminum hydroxide. Chromium oxides and hydroxides. . ~hganese oxides. Iron oxides a7d hidroxides. . Cobalt oxides and hydrbxides. Titanium oxides. Hydrazine and hydroxylamine and their inorganic salts.

• • -- - . Ffurides, fluorosilicates; chlorides, chloride oxides. Chlorate and perchlorates, Bromates. Sulphides, Polysulphides. Dithionites and sulphoxylates. " SERIES - I No. : 05

Sulphites, thiosulphates.

147.

Compounds, inbrganic or organic of raie &h metals.

Phosphides,whether or not chemically defined.

15 1.

Halogenated derivatives of Hydrocarbons. Sulphonated, nitrated or nitrosated derivative; of hydrocarbons. Methanol. Dl-Ethylene Glycol, Mono--Ethylene Glycol. Cyclic alcohols. Halogenated, sulphonated derivatives of products.

Ethers, ether-alcohols, ether-phenols.

. ' Expoxides, epoxyalcohols, epoxyethers. Ethylene'Oxide. Acetals and hemiacetals. Aldehydes whether or not with other oxygen fu,iction.

Saturated acyclic monocarboxylic acids.

168.

Phosphoric ester and their salts.

Esters of other inorganic acids.

SERIES - I No. : 05

Carboxyamide+unction compounds including saccharin and its salts.

compounds.

177.

Organic derivatives of hydrazine or of hydroxylamine.

Org~osulphur compounds.

Diamine Tetra Acetic Acid. .

181. ~eteroc~clic compounds with nitrogen heteroatom(s) only. 182.

~eteroc~clic compounds with nitrogen heteroatom(s) only.

Nucleic acids and their salts.

Vegetable alkaloids,natural or reproduced by synthesis and their salts. 186.

Tanning extracts of vegetable origin.

Colouring matter of vegetable or animal origin.

191.

Glass frit and other glass.

Printed driers.

197.

Residual lyes from manufacturing of wood pulp.

wood tar, wood tar oils. 200.

Finishing agents, fixing of dye-stuffs.

Reducers and blanket wash or roller wash.

alkylbenzeoes. \ .

206. lndusbial monocarboxylic fatty acids.

lndusbial monocarboxylic fatty acids.

SEIUES - I No. : 05

HDPE.

PVC. Acrylic polymers. Polyacetals. Polythene chips. Polyamides.

Amino-resins, polyphenylene oxide.

Silicons. Petroleum resins. Cellulose and its chemical derivatives. Natural polymers.

Ion--exchangers based on polymers.

Self-adhesive plates, sheets, film, strip of plastics. Flexible plain films. Articles for conveyance or packing of goods of plastics. Natural rubber, balata, gutta percha. Synthetic rubber and factice derived from oils, reclaimed rubber. Raw rubber, latex, dry ribbed. Compounded rubber, unwlcanised. Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp. Cartons, boxes. Paper printed labels, paperboard printed labels. Paper self-adhesive tape. Partially oriented yam, polyester texturised yarn. Polyester staple fibre and polyester staple fibre fill. Polyester staple fibre waste. Sacks and bags, of a kind used for packing of goods. Carboys, bottles, jars, phials of glass. Stoppers, caps and lids. Word processing machines, electronic typewriters. Microphones, multimedia speakers, headphones. Telephone answering machines. Prepared unrecorded media for sound recording. IT software. Transmission apparatus other than apparatus for radio orTsV broadcasting. ,

.- - 315. Radio communication receivers, radio pagers.

316. Aerials, antennas and parts.

317. ' LCD Panels, LED panelsand parts. . . 318. Electrical capacitors, fixed, variable and parts. , . 319,. Electronic calculators. 320. Electrical resistors. .

321. Printed circuits.

322. Switches, connectors, relays for up to 5 amps. 323. Data or graphic display tubes, other than Picture tubes and parts. 324. Diodes, transistors and similar semi--conductor devices. 325. Electronic integrated circuits and micro-assemblies.

326. Signal generators and parts.

327. Optical fibre and optical fibre bundles, cables. 328. Liquid crystal devices, flat panel display devices and parts.

329. Computer systems and peripherals, electronic diaries.

~ .'

330. Cathode ray oscilloscopes, Spectrum analysers, Signal analysers. ' .

331. Parts and Accessories ofHSN 84.69,84.70 and 84.71 , 332. D C Micromotors, stepper motors of 37.5 watts.

333. Parts of HSN 85.01.

334. Uninterrupted power supply.'

335. Permanent magnets and articles.

. 336. Electrical apparatus for line telephony or line telegraphy.

337. Coal.

338. Hides and skin. 339. Oil-seeds. 340. Acids. 341. ~liminium conductor steil reinforced (ACSR). 342. Aluminium, alummiumalloys, their products except extrusions. 343. Polpter and staple fibre yam. 344. Bagasse. 345. Bssic chromium sulphate, sodium bi--chromate. . .

346. Biomass briquettes.

347. Castor oil. , . 348. Dyes, acid dyes, basic dyes. 349. Mixed PVC stabilizer. 350. Maize swh, gluco&:~', mahglute~. &ize germ and oil. / 351. Pmfllnwaw.

TKI No. : 05 1 DATED 18~' AUGUST, 2005. Alloys and scraps of ferrous and non-ferrous metals. Gypsum of all forms and dcscriptions. Handloom woven Gamcha, Khaddar and Khadi. < Hurrica~~e lantern and kerosene lamp and accessories and copponents thereof. Lac and sltellac. Paper board--essentially as an input for packing materials. Transformer. Waste paper. 360. Windmill for water pumping and for generatioti of electricity.

SERIES - I No. : 05 DATED laT" AUGUST, 2005. [See clause (c) of sub-section (I) of section 41 List of Good Tnxedat hvenlyper cent. Serial GOODS Number. 1: Petroleum Products (bther than liquid petrdfeum gas, Compressed Natural Gas and Kerosene) such as Naphtha, Aviation Turbine Fuel, Spirit, Gasoline, Diesel (High Speed Diesel, super Light Diesel Oil, Light Diesel Oil), Furnace Oil, Organic Solvent, Coal Tar, Mixture and combination of above products. . > 2. Liquor (Foreign and Indian made foreign liquor) 3. Country liquor. 4. Narcotic$ (bhaang). 5. Molasses. 6. Rectified spirit. 7. Lottery tickets. 8. Brake fluid,,

-96- I SERIES - I No. : 05 DATED isTH AUGUST, 2005. THE FIFTII SCHEDULE [See sub-section (I) of sectio11411 Serial List of Organisations which can claim refund Number. I fl I. AFGHANISTAN. <. H.E. Ambassador of Republic ofAfghanistan. The Embassy of Republic ofAfghanistan. The Diplomatic Officers (including their spouses) ofthe EmbassyofAfghanistan. 2. AFRSASIAN RURAL RECONSTRUCTION . . ORGANISATION. .,. 3. . . .ALGERIA. The Embassy of ~emocrotic and Popular ~e~"b!ic ofAlgeria. 4. ANGOLA. The Embassy ofhgola il on the purchase made by the diplomats for Official ' and personal use. 5. APOSTOLIC NUNCIATURE. 6. ARGENTINA. I

Embassy of A&ntine Republic op the purchases made by its diplomats for

official as well as personal use. 7. BRMENIA. Embassy ofArmenia on the purchases made by the mission for official use. 8. ASIAN AFRICANLEGAL CONSULTIVE COMMI,mEE, for its official use. \ 9. ASIAN DEVELOPMENT BANK. 10. AUSTRALIA. The HighComnission and its DiplomaticOfficers in respect ofpurchases made &om bounded stores only for their,oficial and personal use. 11. 'AUSTRIA. . . The Embassy of~"stria India (for sales intended for their official use). The Diplomatic Officers of the Embassy ofAustria in India (for sales intended . . for their personal use). . , 12. BANGLADESH. IT, I I I i ) i ( I i The igh Commission for the Peoples Republic of Bangladesh in India. T~iplOmatic Offi~(rs (including their spouses) of the High Cominission for the

Peoples Republic of Bangladesh in India.

gj 13. BELARUS. The Embassy of Belarus in India.

Purcha-ss maae tor its diplomatic and

administrative/technical perso~nel for official as well as personal use. 14. BELGIUM. H.E. the Ambassador of Belgium in India. The Embassy of Belgium in India The Diplomatic 0fficers.of theBelgium ~mbassy in India..

SERIES - I -1 DATED 1sTH AUGUST, 2005. BHUTAN. . The Royal Bhutan Mission for sles intended for official use of Mission.. The Representative of Bhutan for sales intended for persona: use. The Diplomatic Officers of the Royal Bhutan Mission for sales intended for personal use. BRAZLL. 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.

-.. , BRITAIN. The High Commission for Britain in lndia (all sales for official use). TheDiplomatic Officers (including their spouses) of the High Commission for Britain in India (sales of imported goods from bonded stocks only); BRUNEI D~RUSSALAM.

Embassy of Brunei Darussalam on the purchases made by its Diplomats for

Official as well as personal use. 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 (includingtheir spouses) of the Embassy of the Peoples

Republic of Bulgaria in India.

CANADA. H.E. the

High Commissioner for Canadian in India.

The Diplomatic Officers of the Canada High Cohunission. The Canadian High Commission. CENTRAL AFRICA. The Embassy of the Central African Empire .(for sales intended for official use). The Diplomatic Officers (including their spouses) ofthe Embassy ofthe Central African Empire (for sales intended for their personal use). CHINA.

H.E. the Chinese Ambaisador in India.

The Embassy of the Peoples Republic of China. The Diplomatic

offickrs of the Chinese Embassy in India

COLUMBIA. The Embassy of Columbia in India. . COMBODIA.

H.E. the Ambassador of ~ombodia in India. '

. The Embassy of eombodia in India. The Diplomatic Officers (including their spouses).of thk Embassy of Combodia :. in lndia. Officials of the COMMISSI'ON OF THE EUROPEAN COMMUNITIES for setting up their office.

1. (B) Personnel of the delegation holding diplomatic status (other than Indian

nationals and persons permanently resident in lndia Employed by the said

Commission). COMMON EDUCATIONAL MEDIA CENTRE FOR ASIA. Common Educational Media Centre on the purchase made for oEcial,use and by its President and Vice-President for personal use.

- 1 SERIES - I No. : 05 ' 27. CONGO. The Congolese Embassy and their Diplomatic Officers. 28. CROATIA. Embassy of Croatia on the purchases made by its diplomats for official as well as for personal use oftheir officials. 29. .CUBA,

-The Embassy of the ~ep,~blic of Cuba in India.

• • ~ The Diplomatic ORicers (including their spouses) of the Republic of Cuba in India. 30. CYCRUS. The Cyprus High commission (for sales intended for official use). TheDiplomafic Officeis(including their spbuses) of the cyprus High Commission (for sales intended for their personal use).

, ,

31. . CZECH REPUBLIC. Enlb~ssy of Czech Republic on the purchases made by its diplo;nats for official as well as for personal use of their officials. ' . ! 32. DENMARK. The Royal Danish Embassy in India. . ~he~~iplomatic ~fiicers (includifig theirspouses) ofthe~o~al Danisll ~mbassy in India. 33. DOMINICA. The

High omm mission for the Commonwealth of Dominica (for its official

purchases). I ' The Diplomatic Officials of the Iligh Commission for fie Commonwealth of Dominica (for their personal use). 34, EGYPT. ~' ). . . The Embassy of thc hekrab 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 ~i~lomatic Officers of the'~tho~ian ~mb&s~ in 1ndia (for their personal purchases). 36. FINLAND. Embassy of Finland on the purchass of following' items maie by its diplomats for official purpose.

1. (1) Construction materials as well commodities to,be used foi the interior decoration and furnishing of building. . .
2. (2) Commodities used in representational functions.
3. (3) Motor vehicles a$ well as spare parts and equipment for Motor vehicles. . . .(4) Work performances concerning the premises of a mission or ofiice and the commodities referred to in items (1) to
4. (3) or the rental of those commodities.
5. (5) Telecommunication se~ic~, energy commodities and fuel purchased for . . the building of a missionor office.
6. (6) Fuels for motor vehicles. . . 37. FRANCE. . . . ...

The Embassy of France on the jjurchases made by its diplomats for 0kcial

purposes and for the residence of the Ambassador, . . , . ., ,3

SERIES - I No. : 05 DATED laTH AUGUST, 2005. 38. GERMANY. The Embassy of Germany in India (for sales infended 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 theHigh 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 (incluaing their spouses).. 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) offhe Embassy ofthe 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. INTERNATIONALBANKFORRECONSTRUCTION ANb 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).

1. (8) 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 Diplomaticofficers (inclucjingtheir spouses) of the Embassy ofIran in India. 49. LRAQ.

H.E. the Ambassador of the Repubiic of Iraq in India.

The Embassy of Republic of Iraq in India. , . The Diplomatic Officers (including their spogses) of the Embassy of Iraq in India. 50. IRELAND. The Embassy of Ireland in India. The Diplomatic Officers (including their spouses) of the Emtiassy of Ireland in India. 51. ISRAEL TheEmbassy ofIsrael on purchases made by its diplomats for official as well for personal use.

SERTES - I No. : DATED NTH AUGUST, 2005. - ITALY. Embassy of Italy on the purchase made by itsdiploniats for official use as well as for personal use of their officials. JAPAN. The Embassy of Japan and its Diplomatic Officers. JORDAN. The Embassy of HashemiteKingdom of Jordon in India.

The Diplomatic. Officers (including their spouses) of

the Embassy of the Hashemite Kingdom of Jordon in India). KAZAKHSTAN. The Embassy of Kazakhstan on the purchases madeby its diplomats for official as well as for personal use. KENYA. For official use as well as Diplomatic Officers (including their spouses) of the Kenya High Commission 'in India. KOREA. a H.E. the Ambassador of Korea. . Embassy of the Republic of Korea. The Diploniatic Officers (including their spouses) of the Embassy Republic of Korea. KOREA (D.P.R.). H.E. The Ambassador of the Democratic Peoples Republic of Korea. Embassy of the Democratic People Republic of Korea.

The Diplomatic Officers (including

theirspouses) of the Embassy of the Democratic Peoples Republic of Korea. 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. KYRGHYSTAN. The Embassy ofKyrghystan on the purchases made by its diplomats foroffrcial as well as for personal use. LAOS.

The Royal Embassy of Laos in India.

The Diplomatic Officers (including their spouses) of Royal Embassy of Laos in India. LEAGUE'OF ARAB STATES MISSION. League ofArab States Mission.

Chief Representative, Deputy Chief representative, their spouses and minor

children of the league ofArab States Mission. LEBANON. H.E. the Ambassador of Lebanon in India. The

Embksy of Lebanon in India.

The Diplomatic Officers (including their spoiuses) oithe Embassy of Lebanon. LIBERIA. Emba~sy of Liberia on all its official purchases as well as purchases made by its oficials for their personal use.

SERIES - I No. : 05 DATED laTU AUGUST, 2005. 65. LBYA The Embaby oftheLibyan Arab Republic in India (for sales intended for official use.) The Diplomatic Officers (including their spouses) ofthe Embassy of the Libyan Arab Republic 4 India (for sales intended for their personal use.) 66. LUXEMBOURG Embassy ofGrand Duchy of Luxembourg in respectof goods purchased by them for official use only. .. . 6l. MALAYSIA. The High Commissioner for Malaysia in India. The Diplomatic OWcer (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 Diplonutic Officers (including their spouses) of the Embassy of Mexico in India. 70. . MONGOLIA. - H.E. the Ambassador of the Mongolian Peoples Republic io India. The Embassy ofthe Mongolian Peoples Republic in India. The Diplomatic officers of the Embassy ofthe Mongolian Peoples Republic in - India. 71. MOROCCO Embassy of Morocco on the purchases made by its diplomats for official as well as personal use. 72. MOZAMBIQUE. High Commission of the Republic ofMozambique in respect ofgoods 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 Embasqy of the Union of Myanrrtar in India.(sale of petrol only) f 74. NAMIBIA. Namibian High Commission on the purchase made by its diplomats for official as well as for personal use. 75. NEPAL. ' The Royal Nepalese Emb&sy in India, and' TheDiploniatic Officers (including theirspouses) ofthe Royal Nepalese Embassy in India. 76. NETHERLANDS.

The Royal Netherlands Embassy in India.

The Diplomatic Ofiicers (including their spouses) of the Royal Netherlands Embassy in India. 77. NICARAGUA. The Embassy of Nicaragua on all its ofiicial purchase3 as well as the purchases made by its officials for their personal use.

84. PLO. The Embassy of

the Palestine Liberation Organisation (for sales intended for

official use). The Diplomatic OEcers (including their spouses) ofthe Embassy ofthe Palestine Liberation Organisation (for sales intended for personal use). .I, *. 85. POLAND. The Embassy ofthe Polish Peoples Republic and their Diplomatic Olficers. SERIES - I No. : 05 DATED isTH AUGUST, 2005, 86. PORTUGAL. The Embassy of Portugal in India. The Diplon~atic Officers (including their spouses) of the Embassy of Portugal

in India (for sales intended 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 ~i~eria. The Diplomatic OEcers 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

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) ofthe Embassy of Pakistan in India. 82. PANAMA. The Embassy of Panama and its Diplomatic Off~cers 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. 87. QATAR. The Embassy of the State of Qatar. The Diplomatic Oficers of the Embassy of the State of Qatar, and their spouses for sales intended for their personal use. 88. ROMANIA. H.E. the Ambassador ofthe Socialist Republic ofRomania inJndia.

,The En~hassy ofthe Socialist Republic of Romania in India.

The Diplomatic Oficers (including their spouses) ofthe Embassy ofthe Socialist Republic of Romania. 89. RUSSIA. TheEmbassy ofthe Russian Federation on the purchases made by theDiplomats for official and personal use.

SERIES - I No. : 05. DATED 18~ AUGUST, 2005. 90. RWANDA. . . ~mb.&j':of ~epublic of dwanda on the purchaqes made by diploiakc and adminishativd technical personnel for official as well as peisonal use. . . . ~ 9 1. SAHRAWI ARAB DEMOCRATIC~~PUBLIC. The Embassy of Sahrawi Arab Democratic ~e~ubiic. The Diplom~ticOfficers ofthe Embassy of Sahrawi Arab ~emocratic Republic. .. . . 92. SAUDIAR~BIA. . .

H.E. the ~mbassador of Saudi Arabia in India.

The Embassy of Saudi Arabia in India. , The~i~loniatic officers (inclcding theirhpouses) ofthe Embassy of~audi ~rabia . in India. & 9 SENEGAL. The Embassy of Republic of the Senegal'in lnbla (for sales inbnded for the official use of the Embassy). The Diplomatic Officers (including their spouses) the Embassy of the Republic of senegalin India (for sales intended for personal use).

94. . SINGAPORE. . .

The iligh'Co&ission for Singapore. Their Diplomatic Oficess. 95. SLOVAK REPUBLIC. EmbSssy of Slovak Republic on the purchase made by its diplomats for official as well as for personal use of their officials. 96. SOMALIA. .# The Embassy of Somalia in India (fir sales iutetided for~official use). The DiplomaticOfficers (including their spouses) ofihe Embassy ofthe Somalia0 in India (for sales intended for their personal use). 97; SOUTH AFRICA. Embassy of South Africa on the purchase made by !ts diplomats for official as well as for personal use. 98. SOUTH WEST AFRICAN PEOPLES ORGANISATION (SWAPO). ~mbassy of souih West Afri~an~~eioples Organisation (SWAPO>-~~ all its . . official purchases and the purchases mgde by its oflicials for their personal use. 99. SPAIN. H.E. the.hbassador of Spain in India. The Embassy of Spain in 1udi.a. The Diplomatic Officers ofthe Embassy of Spain in India.

100. SRI LANKA.

.I The High Commission for the Democratic Socialist Republic of Sri Lanka for purchase made for its official use as yell by dipl.gmats. . 101. SUDAN. The Embassy of Democratic Republic of Sudan in India. .

. . . : , , (~xeni~tion extended to purchases from placds'other than bonded stocks). 102. SURINAME. The Embassy ofRepublic of Suriname on the purchases made for official use as well as personal'use of the diplomats.

. .

. .

SERIES - I No. : 05 DATED 18~ AUGUST, 2005. SWEDEN.

personal use). SWlTZERLAND. Embassy of Switzerland on the purchase made by its diplomats for official as well as for personal use oftheir officials. SYRIA. The Embassy of the Syrian Arab Republic & their Diplomatic Officers. , . THAILAND. The Royal Thai Embassy in India. The ~iplomatic ~fficers(including their spouses) of the Royal Thai Embassy in Ndia. TRINIDAD. The High Commission for Trinidad and Tobago in lndia. The members of the Diplomatic Staff ofthe said High Commission. (Exemption restricted to (i) sale intended for theofficial use ofthe Commission and

1. (ii) sale intended for personal use). TUNISIA. The Embassy of Tunisia on the purchases made by its Diplomats for official as well as personal use. TURKEY, Embassy ofTurkey on the purchase made by its diplomats for official as well as for personal use. UAE. The Embassy of the United Arab Emirates, for its official use. The Diplomatic OfFicers of theEmbassy ofthe United Arab Emirates, and their spouses for sales intended for their personal use. ,. . UGANDA. The High Commission for the Republic of Uganda inIndia; The Diplomatic officers (including their spouses) of the High Commission for

the Republic of Uganda in India.

UKRAINE. Embassy of Ukraine in on the purchase made by its diplomats. for okcial well as for personal use. UNITED NATIONS DEVELOPMENT PROGRAMME The Regional OEce for India, Nepal ~e~lon,'~ran,~f~hanistan and Pakistan of T@ UNITED NATIONS ECONOMIC COMMISSION FOR ASIA and Fai East (Division of Social Affairs). UNITED NATIONS EDUCATION SCIENTIFIC AND CULTURAL ORGANISATION Uh'ITED NATIOXS EDUCATIONAL SCIENTIFIC AND CULTURAL ORGANISATION RESEARCH CENTRE ON SOCIAL AND ECONOMIC DEVELOPMENT IN SOUTHERN ASIA. UNITED NATIONS FOOD AND AGRICULTURAL ORGANISATION. . . UNITED NATIONS HIGH COMMISSION FOR REFUGEES. (Exemption . for ~ official use only).

. .

SERIES - I No. : 05 . . UNITED NATIONS INFORMATION CENTRE. UNITEDNATIONS INTEF~JATIONALCHILDRENNS EMERGENCY FUND.

. .

UNITED NATIONS MILITARY OBSERVERS .GROUP. IN INDIA AND- PAKISTAN. . . UNITED NATIONS OFFICE'$OR POPULATION STUDIES. .-' ~. The Regional Office of the UNITED NATIONS WORLD HEALTH ORGANISATION for South East Asia;(for sales intended for official use).

1. (B) The Regional Director (including his spouse3 of the United Nations World Health Organisation for South East Asia, (for sales intended for personaluse). UNITED STATES AGENCY -FOR INTERNATIONAL REVELOPMENT MISSION.' United States

Agency for International ~evelopnlent Mission and Employees

-other!hanthe locally recruited sraffoftheunited StatesAgency for International Developtnent Mission. \ URUGUAY. H.C. 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. USA.

The Embassy of the U.S.A. in India.

H.E.

thehbassador of the U,S.A. in India.

The Diplomatic Officers (including their spouses and dependents) ofthe Embassy of U.S.A. in India. RUSSIAN FEDERATION. H.E. Thehbassador of the Russian Federation in India. The Embassy of the Russian Federation in India. The Diplonlatic Officers of the Embassy of Russian Federation in India, UZBEKISTAN. The ~mbass~ of~e~ublic of Uzbekistan in on the purchase madeby its diplomats for official as well as for personal use. 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

Offlcers (including their spouses) of the Embassy of the

Democratic ~epubiic of Vietnam in India. VIETNAM (REPUBLIC). The Counsel General of the Republic of Vietnam in India. Thy Consulate General of the Republic of Vietnam in India. The Consular officei of the Consulate General of the Republic of Vietnam in India. . . VENEZUELA. The Embassy of Vegezuela in India. The Diplomatic Officers (including their spouses) of the Embassy of Venezuela in India. YEMEN. ' . The Embassy ofthe peoples ~emocratic Republic ofYemen in India.

The Diplomatic Officers (including their spouses) of the

~inbassy of Peoples Democratic Republic of Yemen in India.

133. YUGOSLAVIA The Embassy of the Socialist Federal Republic ofYugoslavia in India. The Diplomatic Ofticers (including their spouses) of the Embassy of Federal I ' 1 Republic of Yugoslavia in India, SERIES - I NO. : 05 DATED 18'" AUGUST, 2005. 134. ZAIRE. H.E. thehbassador of the Republic of Zaire in India. The Embassy of the Republic ofZaire in India. TheDiplomaticO~ce&(including their spouses) ofthe Embassy oftheRepublic of Zaire in India.

(exemption restricted to goods from bonded stores only).

I 135. ZAMBIA. The High Commission of ~ambiajn India (for sales intended for ofticial use). The Diplomatic

Oficers (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 lndia). 136. ZIMBABVE. The Zimbabve High Commission for its official purchases only upon certification of the Head of Mission Charged Affairs.

SERIES - I No. : 05 DATED lsT" AUGUST, 2005. THE SIXTH SCHEDULE t< [See clause (b) of sub-section (2) of section 91 List of non-creditable gooh Serial Number. Description of non-creditable goods 1. Subject to clauses 2 and 3 of this Schedule, the following goods shall be "non- creditable goods" for the purposes of this Regulation:

1. (1) Motor vehicles designed for transporting fewer than eight passengers, motor cycles, motor scooters and other motorised two-wheeled vehicles;
   • (ii) Fuels in the form of petrol, diesel and kerosene, LPG, CNG, coal;
   • (iii) Conventional clothing and footwear, clothing fabrics;
   • (iv) Food for human consumption;
   • (v) Beverages for human consumptioa;
   • (vi) Goods designed, and used predominantly for, the provision of entertainment including televisibn receivers, video cassette players, radios, stereo systems, audio cassette player,

CD players, DVD players, computer game consoles

and computer games, cameras of any kind; (vit') Air conditioners other than those used for manufacturing purposes; and

1. (viil) Tobacco in any form and tobacco products. .. .,.

'2. Any item in clause 1 [other than Item (ii)] shall not be treated as non-creditable

goods

ifthe item is purchased by aregistered dealer for the purpose of re-sale in an unmodified

form or use

,as raw material for processing or manufacturing of goods for sale by him in

Dadra and

NagarHaveli in the ordinary course of his business.

3. Fuel ptem (ii) ofclause I] shall not be treated asnon-&editablegoods ifthe purchaser is licenved as a dealer in fuel products and purchases the fuel in commercial quantities for resale. A. P. I. ADDUL KALAM, President. I T. K. VISWANATHAN, Secy. to the Govt. of India, . -. . - . . . [Government Prinling Press, Daman. 08/2005 - 500.1 : [Price Rs. 25.001