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Daman and Diu - Section

Section 106 in Daman and Diu Value Added Tax Regulation, 2005

106. Repeal and savings.

(1)The Daman and Diu Sales Tax Act, 1964 (4 of 1964), as in force in Daman and Diu (referred to in this section as the "repealed Act"), is hereby repealed.
(2)Notwithstanding anything contained in sub-section (1), such repeal shall not affect the previous operation of the repealed Act or any right, title, entitlement, obligation or liability already acquired, accrued or incurred thereunder.
(3)For the purposes of sub-section (2), anything done or any action taken including any appointment, notification, notice, order, rule, form or certificate in the exercise of any powers conferred by or under the repealed Act shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Regulation, as if this Regulation were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amounts due at the commencement of this Regulation may be recovered as if they had accrued under this Regulation.
(4)Save as otherwise provided in sub-sections (2) and (3), the mention of particular matters in sub-sections (2) and (3) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897) with regard to the effect of repeal.The First Schedule(See section 6)List of Exempted Goods
Serial number. Goods
1. Agricultural implements manually operated oranimal driven.
2. Aids and implements used by handicapped persons.
3. Aquatic feed, poultry feed and cattle feedincluding grass, hay and straw.
4. Betel leaves.
5. Books, periodicals, newspapers and maps.
6. Charakha, Ambar Charakha, hand-looms andhand-loom fabrics and Gandhi Topi.
7. Charcoal.
8. Coarse grains other than paddy, rice and wheat.
9. Condoms and Contraceptives.
10. Cotton and silk yarn in hank..
11. Curd, Lussi, butter milk and separated milk.
12. Earthen pot.
13. Electricity energy.
14. Firewood.
15. Fishnet, fishnet ropes and fishnet fabrics.
16. Fresh milk and pasteurized milk.
17. Fresh plants, saplings and fresh flowers.
18. Fresh vegetables and fruits.
19. Garlic and ginger.
20. Glass bangles.
21. Human blood and blood plasma.
22. Indigenous handmade musical instruments.
23. Kumkum, bindi alta and sindur.
24. Meat, fish, prawn and other aquatic productswhen not cured or frozen, eggs and livestock and animal hair.
25. National Flag.
26. Organic manure.
27. Non-judicial stamp paper sold by GovernmentTreasuries, postal items like envelope, post card etc. sold byGovernment, rupee note, when sold to the Reserve Bank of Indiaand cheques, whether loose or book form.
28. Raw wool.
29. Semen including frozen semen.
30. Silk worm laying, cocoon and raw silk.
31. 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, distilled,medicinal, ionic, battery, de-mineralized water and water sold insealed container.
37. Food grains including paddy, rice, wheat andpulses.
38. Items which are subjected to levy of additionalexcise duty under the provisions of the Additional Duties ofExcise (Goods of Special Importance) Act, 1957.
The Second Schedule(See clause (a) of sub-section (1) of section 4)List of Goods Taxed at one per cent.
Serial number. Goods
1. Bullion.
2. Articles of gold, silver and precious metalsincluding jewellery made from gold, silver and precious metals.
3. Precious stones and semi-precious stones.
4. Platinum Jewellery.
5. Noble metals.
The Third Schedule(See clause (b) of sub-section (1) of section 4)List of Goods Taxed at four per cent.
Serial number Goods
1. Agricultural implements not operated manually ornot driven by animal.
2. All equipments for communications such as,Private Branch Exchange (PBX) and Electronic Private AutomaticBranch Exchange (EPABX).
3. All intangible goods like copyright, patent, replicense, goodwill.
4. All kinds of bricks including fly ash bricks,refractory bricks and asphaltic roofing, earthen tiles.
5. All types of yarn other than cotton and silkyarn in hank and sewing thread.
6. Aluminum utensils and enameled utensils.
7. Arecanut powder and betel nut.
8. Bamboo.
9. Bearings.
10. Beedi leaves.
11. Belting's.
12. Bicycles, tricycles, cycle rickshaws and parts.
13. Bitumen.
14. Bone meal.
15. Pizza bread.
16. Bulk drugs.
17. Castings.
18. Centrifugal, mono-bloc and submersible pumps andparts thereof.
19. Coffee beans and seeds, cocoa pod, green tealeaf and chicory.
20. Chemical fertilizers, pesticides, weedicidesinsecticides, Plant growth promoters and Plant nutrients.
21. Coir and coir products excluding coirmattresses.
22. Cotton and cotton waste.
23. Crucibles.
24. Declared goods as specified in section 14 of theCentral Sales Tax Act, 1956 other than items subjected to levy ofadditional excise duty under the provisions of Additional Dutiesof Excise (Goods of Special Importance) Act, 1957.
25. Edible oils, oil cake and de-oiled cake.
26. Electrodes.
27. Exercise book, graph book and laboratory notebook.
28. Ferrous and non-ferrous metals and alloys.
29. Fibres of all types and fibres waste.
30. Flour, atta, maida, suji, besan.
31. Fried grams.
32. Gur, jaggery, and edible variety of rub gur.
33. Hand pumps and spare parts.
34. Herb, bark, dry plant, dry root, commonly knownas jari booti and dry flower.
35. Hose pipes.
36. Hosiery goods.
37. Husk and bran of cereals.
38. Ice.
39. Incense sticks commonly known as, agarbatti,dhupkathi or dhupbati.
40. Industrial cables (High voltage cables, PVC orXLPE Cables, jelly filled cables).
41. IT products including computers, telephone andparts thereof, teleprinter and wireless equipment and partsthereof.
42. Kerosene oil sold through PDS.
43. Leaf plates and cups.
44. Murmuralu, pelalu, atukulu, puffed rice, muri.
45. Newars.
46. Napa Slabs (Rough flooring stones).
47. Ores and minerals..
48. Tea.
49. Paper and newsprint.
50. Pipes of all varieties including GI pipes, CIpipes, ductile pipes and PVC pipes.
51. Plastic footwear.
52. Printed material including diary, calendar.
53. Printing ink whether concentrated or solidexcluding toner and cartridges.
54. Processed and branded salt.
55. Pulp of bamboo, wood and paper.
56. Rail coaches engines and wagons.
57. Ready-made garments.
58. Renewable energy devices and spare parts.
59. Safety matches.
60. Seeds.
61. Sewing machines.
62. Ship and other water vessels.
63. Silk fabrics.
64. Skimmed milk powder.
65. Solvent oils other than organic solvent oil.
66. Spices of all varieties and forms includingcumin seed, aniseed, turmeric and dry chillies.
67. Sports goods excluding apparels and footwear.
68. Starch.
69. Tamarind.
70. Tractors, threshers, harvesters and attachmentsand parts thereof.
71. Transmission towers.
72. Umbrella except garden umbrella.
73. Vanaspati (Hydrogenated vegetable oil).
74. Vegetable oil including gingili oil and branoil.
75. Writing instruments.
76. Animal including fish fats, oils, crude, refinedor purified.
77. Glycerol, crude, glycerol waters and glycerollyes.
78. Vegetable waxes, bees wax.
79. Animal or vegetable fats boiled or oxidized ordehydrated.
80. Liquid glucose (non-medicinal), Dextrose syrup.
81. Denatured ethyl alcohol of any strength.
82. Manganese ores and concentrates.
83. Copper ores and concentrates.
84. Nickel ores and concentrates.
85. Cobalt ores and concentrates.
86. Aluminum 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. Uranium or thorium ores and concentrates.
93. Molybdenum ores and concentrates.
94. Titanium ores and concentrates.
95. Niobium, tantalum, vanadium or zirconium oresand concentrates.
96. Precious metal ores and concentrates.
97. Other ores and concentrates.
98. Granulated slag (slag sand) from manufacturingof iron or steel.
99. Benzole.
100. Toluole.
101. Xylole.
102. Napthalene.
103. Phenols.
104. Creosole oils.
105. Normal Paraffin.
106. Butadine.
107. Bitumen.
108. Flurine, chlorine, bromine and iodine.
109. Sulphur, sublimed or precipitated, colloidalsulphur.
110. Carbon (carbon blacks and other forms ofcarbon).
111. Hydrogen, rare gases & other non-metals.
112. Alkali or alkaline earth metals.
113. Hydrogen chloride.
114. Sulphuric acid and anhydrides.
115. Nitric acid, sulphonitric acids.
116. Diphosphorous penataoxide, phosphoric acid.
117. Oxides of boron, boric acids.
118. Halides and halide oxides of non-metals.
119. Sulphides of non-metals.
120. Ammonia, anhydrous.
121. Sodium hydroxide (caustic soda), Potassiumhydroxide (caustic potash) and soda ash.
122. Hydroxide and peroxide of magnesium.
123. Aluminum hydroxide.
124. Chromium oxides and hydroxides.
125. Manganese oxides.
126. Iron oxides and hydroxides.
127. Cobalt oxides and hydroxides.
128. Titanium oxides.
129. Hydrazine and hydroxylamine and their inorganicsalts.
130. Flurides, fluorosilicates.
131. Chlorides, chloride oxides.
132. Chlorates and perchlorates, Bromates.
133. Sulphides, Polysulphides.
134. Dithionites and sulphoxylates.
135. Sulphites, thiosulphates.
136. Copper sulphate.
137. Nitrites, nitrates.
138. Phosphinates, phosphonates.
139. Carbonates, peroxocarbonates.
140. Cyanides, cyanide oxides.
141. Fulminates, cyanates and thiocyanates.
142. Borates, peroxoborates.
143. Sodium dischromate.
144. Potassium dischromate.
145. Radioactive chemical elements.
146. Isotopes and compounds.
147. Compounds, inorganic or organic of rare earthmetals.
148. Phosphides,whether or not chemically defined.
149. Calcium carbides.
150. Ethylene, Propylene.
151. Cyclic Hydrocarbons.
152. Halogenated derivatives of Hydrocarbons.
153. Sulphonated, nitrated or nitrosated derivativesof hydrocarbons.
154. Methanol.
155. DI-Ethylene Glycol, Mono-Ethylene Glycol.
156. Cyclic alcohols.
157. Halogenated, sulphonated derivatives ofproducts.
158. Ethers, ether-alcohols, ether-phenols.
159. Expoxides, epoxyalcohols, epoxyethers.
160. Ethylene Oxide.
161. Acetals and hemiacetals.
162. Aldehydes whether or not with other oxygenfunction.
163. Halogenated, sulphonated, nitrated derivativesof phenols alcohols.
164. Saturated acyclic monocarboxylic acids.
165. Unsaturated acyclic monocarboxylic acids.
166. Polycarboxylic acids.
167. Carboxylic acids.
168. Phosphoric ester and their salts.
169. Esters of other inorganic acids.
170. Amine-function compounds.
171. Oxygen - function amino-compounds.
172. Quaternary ammonium salts and hydroxides.
173. Carboxyamide-function compounds.
174. Carboxyamide-function compounds includingsaccharin and its salts.
175. Nitrile-function compounds.
176. Diazo-, Azo- or azoxy-compounds.
177. Organic derivatives of hydrazine or ofhydroxylamine.
178. Organo-sulphur compounds.
179. Ethylene Diamine Tetra Acetic Acid.
180. Heterocyclic compounds with oxygen heteroatom(s)only.
181. Heterocyclic compounds with nitrogenheteroatom(s) only.
182. Nucleic acids and their salts.
183. Sulphonamides.
184. Glycosides, natural or reproduced by synthesisand their salts.
185. Vegetable alkaloids,natural or reproduced bysynthesis and their salts.
186. Tanning extracts of vegetable origin.
187. Synthetic organic tanning substances.
188. Coloring matter of vegetable or animal origin.
189. Synthetic organic coloring matter.
190. Color lakes.
191. Glass frit and other glass.
192. Printed driers.
193. Casein, Caseinates.
194. Enzymes, Prepared enzymes.
195. Artificial graphite.
196. Activated carbon.
197. Residual lyes from manufacturing of wood pulp.
198. Rosin and resin acids and derivatives.
199. Wood tar, wood tar oils.
200. Finishing agents, fixing of dye-stuffs.
201. Prepared rubber accelerators.
202. Reducers and blanket wash or roller wash.
203. Reaction initiators, reaction accelerators.
204. Mixed alkylbenzenes.
205. Chemical elements doped.
206. Industrial mono-carboxylic fatty acids.
207. Retarders.
208. LLDPE or LDPE.
209. HDPE.
210. Polymers of propylene.
211. PVC.
212. Acrylic polymers.
213. Poly-acetals.
214. Polythene chips.
215. Poly-amides.
216. Amino-resins, poly-phenylene oxide.
217. Silicons.
218. Petroleum resins.
219. Cellulose and its chemical derivatives.
220. Natural polymers.
221. Ion-exchangers based on polymers.
222. Self-adhesive plates, sheets, film, strip ofplastics.
223. Flexible plain films.
224. Articles for conveyance or packing of goods ofplastics.
225. Natural rubber, balata, gutta percha.
226. Synthetic rubber and factice derived from oils,reclaimed rubber.
227. Raw rubber, latex, dry ribbed.
228. Compounded rubber, unvulcanised.
229. Mechanical wood pulp, chemical wood pulp,semi-chemical wood pulp.
300. Cartons, boxes.
301. Paper printed labels, paperboard printed labels.
302. Paper self-adhesive tape.
303. Partially oriented yarn, polyester texturisedyarn.
304. Polyester staple fibre and polyester staplefibre fill.
305. Polyester staple fibre waste.
306. Sacks and bags, of a kind used for packing ofgoods.
307. Carboys, bottles, jars, phials of glass.
308. Stoppers, caps and lids.
309. Word processing machines, electronictypewriters.
310. Microphones, multimedia speakers, headphones.
311. Telephone answering machines.
312. Prepared unrecorded media for sound recording.
313. IT software.
314. Transmission apparatus other than apparatus forradio or T.V. broadcasting.
315. Radio communication receivers, radio pagers.
316. Aerials, antennas and parts.
317. LCD Panels, LED panels and parts.
318. Electrical capacitors, fixed, variable andparts.
319. Electronic calculators.
320. Electrical resistors.
321. Printed circuits.
322. Switches, connectors, relays for up to 5 amps.
324. Data or graphic display tubes, other thanPicture tubes and parts.
325. Diodes, transistors and similar semi-conductordevices.
326. Electronic integrated circuits andmicro-assemblies.
327. Signal generators and parts.
328. Optical fibre and optical fibre bundles, cables.
329. Liquid crystal devices, flat panel displaydevices and parts.
330. Computer systems and peripherals, electronicdiaries.
331. Cathode ray oscilloscopes, Spectrum analyzers,Signal analyzers.
332. Parts and Accessories of HSN 84.69, 84.70 and84.71 .
333. D C Micro-motors, stepper motors of 37.5 watts.
334. Parts of HSN 85.01.
335. Uninterrupted power supply.
336. Permanent magnets and articles.
337. Electrical apparatus for line telephony or linetelegraphy.
337. Coal.
338. Hides and skin.
339. Oil-seeds.
340. Acids.
341. Aluminum conductor steel reinforced (ACSR).
342. Aluminum, aluminum alloys, their products exceptextrusions.
343. Polyster and staple fibre yarn.
344. Bagasse.
345. Basic chromium sulphate, sodium bi-chromate.
346. Biomass briquettes.
347. Castor oil.
348. Dyes, acid dyes, basic dyes.
349. Mixed PVC stabilizer.
350. Maize starch, glucose 'D', maize gluten, maizegerm and oil.
351. Paraffin wax .
352. Alloys and scraps of ferrous and non-ferrousmetals.
353. Gypsum of all forms and descriptions.
354. Hand-loom woven Gamcha, Khaddar and Khadi.
355. Hurricane lantern and kerosene lamp andaccessories and components thereof.
356. Lac and shellac.
357. Paper board - essentially as an input forpacking materials.
358. Transformer.
359. Waste paper.
360. Windmill for water pumping and for generation ofelectricity.
The Fourth Schedule(See clause (c) of sub-section (1) of section 4)List of Goods Taxed at twenty per cent.
Serial number. Goods
1. Petroleum Products (other than liquid petroleumgas, Compressed Natural Gas and Kerosene) such as Naphtha,Aviation Turbine Fuel, Spirit, Gasoline, Diesel (High SpeedDiesel, Super Light Diesel Oil, Light Diesel Oil), Furnace Oil,Organic Solvent, Coal Tar, Mixture and combination of aboveproducts.
2. Liquor (Foreign and Indian made foreign liquor).
3. Country liquor.
4. Narcotics (bhaang).
5. Molasses.
6. Rectified spirit.
7. Lottery tickets.
8. Brake fluid.
The Fifth Schedule(See sub-section (1) of section 41)
Serial number. List of organizations which can claim refund
1. Afghanistan.
  H.E. Ambassador of Republic of Afghanistan.
  The Embassy of Republic of Afghanistan. TheDiplomatic Officers (including their spouses) of the Embassy ofAfghanistan.
2. Afro-Asian Rural Reconstruction Organization.
3. Algeria.
  The Embassy of Democratic and Popular Republicof Algeria.
4. Angola.
  The Embassy of Angola in on the purchase made bythe diplomats for Official and personal use.
5. Apostolic Nunciature.
6. Argentina.
  Embassy of Argentine Republic on the purchasesmade by its diplomats for official as well as personal use.
7. Armenia.
  Embassy of Armenia on the purchases made by themission 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 Officersin respect of purchases made from bounded stores only for theirofficial and personal use.
11. Austria.
  The Embassy of Austria in India (for salesintended for their official use).
  The Diplomatic Officers of the Embassy ofAustria in India (for sales intended for their personal use).
12. Bangladesh.
  The High Commission for the Peoples Republic ofBangladesh in India.
  The Diplomatic Officers (including theirspouses) of the High Commission for the Peoples Republic ofBangladesh in India.
13. Belarus.
  The Embassy of Belarus in India. Purchases madefor its diplomatic and administrative/technical personnel forofficial as well as personal use.
14. Belgium.
  H.E. the Ambassador of Belgium in India.
  The Embassy of Belgium in India.
  The Diplomatic Officers of the Belgium Embassyin India.
15. Bhutan.
  The Royal Bhutan Mission for sales intended forofficial use of Mission.
  The Representative of Bhutan for sales intendedfor personal use.
  The Diplomatic Officers of the Royal BhutanMission for sales intended for personal use.
16. Brazil.
  The Embassy of the Federative Republic of Brazilin India.
  The Diplomatic Officers (including theirspouses) of the Embassy of Federative Republic of Brazil inIndia.
17. Britain.
  The High Commission for Britain in India (allsales for official use).
  The Diplomatic Officers (including theirspouses) of the High Commission for Britain in India (sales ofimported goods from bonded stocks only).
18. Brunei Darussalam.
  Embassy of Brunei Darussalam on the purchasesmade by its Diplomats for Official as well as personal use.
19. Bulgaria.
  H.E. the Ambassador of the Peoples Republic ofBulgaria in India.
  The Embassy of the Peoples Republic of Bulgariain India.
  The Diplomatic Officers (including theirspouses) of the Embassy of the Peoples Republic of Bulgaria inIndia.
20. Canada.
  H.E. the High Commissioner for Canadian inIndia.
  The Diplomatic Officers of the Canada HighCommission.
  The Canadian High Commission.
21. Central Africa.
  The Embassy of the Central African Empire .(forsales intended for official use).
  The Diplomatic Officers (including theirspouses) of the Embassy of the Central African Empire (for salesintended 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 Embassyin India
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 theirspouses) of the Embassy of Combodia in India.
25. Officials of the Commission of The EuropeanCommunities for setting up their office.
  (B) Personnel of the delegation holdingdiplomatic status (other than Indian nationals and personspermanently resident in India Employed by the said Commission).
26. Common Educational Media Centre For Asia.
  Common Educational Media Centre on the purchasemade for official use and by its President and Vice-President forpersonal use.
27. Congo.
  The Congolese Embassy and their DiplomaticOfficers.
28. Croatia.
  Embassy of Croatia on the purchases made by itsdiplomats for official as well as for personal use of theirofficials.
29. Cuba.
  The Embassy of the Republic of Cuba in India.
  The Diplomatic Officers (including theirspouses) of the Republic of Cuba in India.
30. Cyprus.
  The Cyprus High Commission (for sales intendedfor official use).
  The Diplomatic Officers (including their spousesof the Cyprus High Commission (for sales intended for theirpersonal use).
31. Czech Republic.
  Embassy of Czech Republic on the purchases madeby its diplomats for official as well as for personal use oftheir officials.
32. Denmark.
  The Royal Danish Embassy in India.
  The Diplomatic Officers (including theirspouses) of the Royal Danish Embassy in India.
33. Dominica.
  The High Commission for the Commonwealth ofDominica (for its official purchases).
  The Diplomatic Officials of the High Commissionfor the Commonwealth of Dominica(for their personal use).
34. Egypt.
  The Embassy of the Arab Republic of Egypt inIndia.
  The Diplomatic officers (including theirspouses) of the Embassy of the Arab Republic of Egypt in India.
35. Ethopia.
  The Ethopian Embassy in India (for its officialpurchases).
  The Diplomatic Officers of the Ethopian Embassyin India (for their personal purchases).
36. Finland.
  Embassy of Finland on the purchase of followingitems made by its diplomats for official purpose.
  (1) Construction materials as well commoditiesto be used for the interior decoration and furnishing ofbuilding.
  (2) Commodities used in representationalfunctions.
  (3) Motor vehicles as well as spare parts andequipment for Motor vehicles.
  (4) Work performances concerning the premises ofa mission or office and the commodities referred to in items (1)to (3) or the rental of those commodities.
  (5) Telecommunication services, energycommodities and fuel purchased for the building of a mission oroffice.
  (6) Fuels for motor vehicles.
37. France.
  The Embassy of France on the purchases made byits diplomats for Official purposes and for the residence of theAmbassador.
38. Germany.
  The Embassy of Germany in India (for salesintended for official use only).
  The Diplomatic Officers of the German Embassy inIndia (for sales intended for personal use).
39. Ghana.
  The High Commissioner for Ghana in India.
  The Diplomatic officers (including theirspouses) of the High Commissioner for Ghana in India.
40. Greece.
  The Royal Greek Embassy in India.
  The Diplomatic Officers (including theirspouses) of the Royal Greek Embassy in India.
41. Guyana.
  The High Commission for Guyana, and itsDiplomatic Officers (including their spouses).
42. Hungary.
  H.E. The Ambassador of the Hungarian PeoplesRepublic in India.
  The Embassy of the Hungarian peoples Republic inIndia.
  The Diplomatic officers (including theirspouses) of the Embassy of the Hungarian Peoples Republic inIndia.
43. Indonesia.
  The Embassy of Indonesia on all its officialpurchases and the purchases made by its officials for theirpersonal use.
44. International Bank For Reconstruction andDevelopment In India and Employees, other than those recruitedlocally of the International Bank for Reconstruction andDevelopment in India.
45. International Centre For Genetic Engineering andBiotechnology, (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 theInternational Court of Justice, (for sales intended for hispersonal use).
47. International Labour Office.
48. Iran.
  The Embassy of Iran in India.
  The Diplomatic officers (including theirspouses) of the Embassy of Iran in India.
49. Iraq.
  H.E. the Ambassador of the Republic of Iraq inIndia.
  The Embassy of Republic of Iraq in India.
  The Diplomatic Officers (including theirspouses) of the Embassy of Iraq in India.
50. Ireland.
  The Embassy of Ireland in India.
  The Diplomatic Officers (including theirspouses) of the Embassy of Ireland in India.
51. Israel
  The Embassy of Israel on purchases made by itsdiplomats for official as well as for personal use.
52. Italy.
  Embassy of Italy on the purchase made by itsdiplomats for official use as well as for personal use of theirofficials.
53. Japan.
  The Embassy of Japan and its DiplomaticOfficers.
54. Jordan.
  The Embassy of Hashemite Kingdom of Jordon inIndia.
  The Diplomatic Officers (including theirspouses) of the Embassy of the Hashemite Kingdom of Jordon inIndia).
55. Kazakhstan.
  The Embassy of Kazakhstan on the purchases madeby 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.
  Embassy of the Republic of Korea.
  The Diplomatic Officers (including theirspouses) of the Embassy Republic of Korea.
58. Korea (D.P.R.).
  H.E. The Ambassador of the Democratic PeoplesRepublic of Korea.
  Embassy of the Democratic People Republic ofKorea.
  The Diplomatic Officers (including theirspouses) of the Embassy of the Democratic Peoples Republic ofKorea.
59. Kuwait.
  H.E. the Ambassador of the State of Kuwait inIndia.
  The Embassy of the state of Kuwait in India.
  The Diplomatic officers of the Embassy of theState of Kuwait in India.
60. Kyrghystan.
  The Embassy of Kyrghystan on the purchases madeby its diplomats for official as well as for personal use.
61. Laos.
  The Royal Embassy of Laos in India.
  The Diplomatic Officers (including theirspouses) of Royal Embassy of Laos in India.
62. League of Arab States Mission.
  League of Arab States Mission.
  Chief Representative, Deputy Chiefrepresentative, their spouses and minor children of the league ofArab States Mission.
63. Lebanon.
  H.E. the Ambassador of Lebanon in India.
  The Embassy of Lebanon in India.
  The Diplomatic Officers (including theirspouses) of the Embassy of Lebanon.
64. Liberia.
  Embassy of Liberia on all its official purchasesas well as purchases made by its officials for their personaluse.
65. Libya
  The Embassy of the Libyan Arab Republic in India(for sales intended for official use.)
  The Diplomatic Officers (including theirspouses) of the Embassy of the Libyan Arab Republic in India (forsales intended for their personal use.
66. Luxembourg.
  Embassy of Grand Duchy of Luxembourg in respectof 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 itsDiplomatic Officers.
69. Mexico.
  The Embassy of Mexico in India.
  The Diplomatic Officers (including theirspouses) of the Embassy of Mexico in India.
70. Mongolia.
  H.E. the Ambassador of the Mongolian PeoplesRepublic in India.
  The Embassy of the Mongolian Peoples Republic inIndia.
  The Diplomatic Officers of the Embassy of theMongolian Peoples Republic in India.
71. Morocco
  Embassy of Morocco on the purchases made by itsdiplomats for official as well as personal use.
72. Mozambique.
  High Commission of the Republic of Mozambique inrespect of goods purchased by them for official use only.
73. Myanmar.
  The Embassy of the Republic of the Myanmar inIndia. (Restricted to sale of goods from bonded stocks)
  The Diplomatic Officers (including theirspouses) of the Embassy of the Union of Myanmar in India.(sale ofpetrol only)
74. Namibia.
  Namibian High Commission on the purchase made byits diplomats for official as well as for personal use.
75. Nepal.
  The Royal Nepalese Embassy in India, and
  The Diplomatic Officers (including theirspouses) of the Royal Nepalese Embassy in India.
76. Netherlands.
  The Royal Netherlands Embassy in India.
  The Diplomatic Officers (including theirspouses) of the Royal Netherlands Embassy in India.
77. Nicaragua.
  The Embassy of Nicaragua on all its officialpurchases as well as the purchases made by its officials fortheir personal use.
78. NIGERIA..
  H.E. the High Commission of the Federal Republicof Nigeria in India.
  The High Commission for the Federal Republic ofNigeria.
  The Diplomatic Officers of the High Commissionfor 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 theirspouses) of the Royal Norwegian Embassy in India.
80. Oman.
  The Embassy of Sultanate of Oman and itsDiplomatic Officers.
81. Pakistan.
  The Embassy of Pakistan in India.
  The Diplomatic Officers (including theirspouses) of the Embassy of Pakistan in India.
82. Panama.
  The Embassy of Panama and its DiplomaticOfficers 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 theirspouses) of the Embassy of the Philippines in India.
84. PLO.
  The Embassy of the Palestine LiberationOrganization (for sales intended for official use).
  The Diplomatic Officers (including theirspouses) of the Embassy of the Palestine Liberation Organization(for sales intended for personal use).
85. Poland.
  The Embassy of the Polish Peoples Republic andtheir Diplomatic Officers.
86. Portugal.
  The Diplomatic Officers (including theirspouses) of the Embassy of Portugal in India (for sales intendedfor their personal use).
87. Qatar.
  The Embassy of the State of Qatar.
  The Diplomatic Officers of the Embassy of theState of Qatar, and their spouses for sales intended for theirpersonal use.
88. Romania.
  H.E. the Ambassador of the Socialist Republic ofRomania in India.
  The Embassy of the Socialist Republic of Romaniain India.
  The Diplomatic Officers (including theirspouses) of the Embassy of the Socialist Republic of Romania.
89. Russia.
  The Embassy of the Russian Federation on thepurchases made by the Diplomats for official and personal use.
90. Rwanda.
  Embassy of Republic of Rwanda on the purchasesmade by its diplomatic and administrative/ technical personnelfor official as well as personal use.
91. Sahrawi Arab Democratic Republic.
  The Embassy of Sahrawi Arab Democratic Republic.
  The Diplomatic Officers of the Embassy ofSahrawi 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 theirspouses) 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 theirspouses) the Embassy of the Republic of Senegal in India (forsales intended for personal use).
94. Singapore.
  The High Commission for Singapore.
  Their Diplomatic Officers.
95. Slovak Republic.
  Embassy of Slovak Republic on the purchase madeby its diplomats for official as well as for personal use oftheir officials.
96. Somalia.
  The Embassy of Somalai in India (for salesintended for official use).
  The Diplomatic Officers (including theirspouses) of the Embassy of the Somali in India (for salesintended for their personal use).
97. South Africa.
  Embassy of South Africa on the purchase made byits diplomats for official as well as for personal use.
98. South West African Peoples Organization (Swapo).
  Embassy of South West African PeoplesOrganization (SWAPO) - on all its official purchases and thepurchases 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 Spainin India.
100. Sri Lanka.
  The High Commission for the Democratic SocialistRepublic of Sri Lanka for purchase made for its official use aswell by diplomats.
101. Sudan.
  The Embassy of Democratic Republic of Sudan inIndia.
  The Diplomatic Officers (including theirspouses) of the Embassy of the Democratic Republic of Sudan inIndia.
  (Exemption extended to purchases from placesother than bonded stocks).
102. Suriname.
  The Embassy of Republic of Suriname on thepurchases made for official use as well as personal use of thediplomats.
103. Sweden.
  The Royal Swedish Embassy in India (for itsofficial purchases).
  The Diplomatic Officers of the Royal SwedishEmbassy in India (for their personal use).
104. Switzerland.
  Embassy of Switzerland on the purchase made byits diplomats for official as well as for personal use of theirofficials.
105. Syria.
  The Embassy of the Syrian Arab Republic &their Diplomatic Officers.
106. Thailand.
  The Royal Thai Embassy in India.
  The Diplomatic Officers (including theirspouses) of the Royal Thai Embassy in India.
107. Trinidad.
  The High Commission for Trinidad and Tobago inIndia.
  The members of the Diplomatic Staff of the saidHigh Commission.
  (Exemption restricted to (i) sale intended forthe official use of the Commission and (ii) sale intended forpersonal use).
108. Tunisia.
  The Embassy of Tunisia on the purchases made byits Diplomats for official as well as personal use.
109. Turkey.
  Embassy of Turkey on the purchase made by itsdiplomats for official as well as for personal use.
110. Uae.
  The Embassy of the United Arab Emirates, for itsofficial use.
  The Diplomatic Officers of the Embassy of theUnited Arab Emirates, and their spouses for sales intended fortheir personal use.
111. Uganda.
  The High Commission for the Republic of Ugandain India.
  The Diplomatic officers (including theirspouses) of the High Commission for the Republic of Uganda inIndia.
112. Ukraine.
  Embassy of Ukraine in on the purchase made byits 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 EconomicCommission For Asia and Far East (Division of Social Affairs).
115. United Nations Education Scientific and CulturalOrganization
116. United Nations Educational Scientific andCultural Organization Research Centre On Social and EconomicDevelopment In Southern Asia.
117. United Nations Food and AgriculturalOrganization.
118. United Nations High Commission For Refugees.
  (Exemption For Official Use Only).
119. United Nations Information Centre.
120. United Nations International Children'sEmergency Fund.
121. United Nations Military Observers Group In Indiaand Pakistan.
122. United Nations Office For Population Studies.
123. The Regional Office of The United Nations WorldHealth Organization for South East Asia, (for sales intended forofficial use).
  (B) The Regional Director (including hisspouses) of the United Nations World Health Organization forSouth East Asia, (for sales intended for personal use).
124. United States Agency For InternationalDevelopment Mission.
  United States Agency for InternationalDevelopment Mission and Employees other than the locallyrecruited staff of the United States Agency for InternationalDevelopment Mission.
125. Uruguay.
  H.E. the Ambassador of the Oriental Republic ofUruguay in India.
  The Embassy of the Oriental Republic of Uruguayin India.
  The Diplomatic Officers (including theirspouses) of the Oriental Republic of Uruguay in India.
126. USA.
  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 spousesand dependents) of the Embassy of U.S.A. in India.
127. Russian Federation.
  H.E. The Ambassador of the Russian Federation inIndia.
  The Embassy of the Russian Federation in India.
  The Diplomatic Officers of the Embassy ofRussian Federation in India.
128. Uzbekistan.
  The Embassy of Republic of Uzbekistan in on thepurchase made by its diplomats for official as well as forpersonal use.
129. Vietnam (Democratic Republic).
  H.E. the Ambassador of the Democratic Republicof Vietnam in India.
  The Embassy of the Democratic Republic ofVietnam in India.
  The Diplomatic Officers (including theirspouses) of the Embassy of the Democratic Republic of Vietnam inIndia.
130. Vietnam (Republic).
  The Counsel General of the Republic of Vietnamin India.
  The Consulate General of the Republic of Vietnamin India.
  The Consular Officer of the Consulate General ofthe Republic of Vietnam in India.
131. Venezuela.
  The Embassy of Venezuela in India.
  The Diplomatic Officers (including theirspouses) of the Embassy of Venezuela in India.
132. Yemen.
  The Embassy of the peoples Democratic Republicof Yemen in India.
  The Diplomatic Officers (including theirspouses) of the Embassy of Peoples Democratic Republic of Yemenin India.
133. Yugoslavia
  The Embassy of the Socialist Federal Republic ofYugoslavia in India.
  The Diplomatic Officers (including theirspouses) of the Embassy of Federal Republic of Yugoslavia inIndia.
134. Zaire.
  H.E. the Ambassador of the Republic of Zaire inIndia.
  The Embassy of the Republic of Zaire in India.
  The Diplomatic Officers (including theirspouses) 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 (forsales intended for official use).
  The Diplomatic Officers (including theirspouses) of the Zambian High Commission in India (for salesintended for personal use).
  (exemption is restricted to goods manufacturedor produced in India and not imported from out of India).
136. Zimbabve.
  The Zimbabve High Commission for its officialpurchases only upon certification of the Head of Mission ChargedAffairs.
The Sixth Schedule(See clause (b) of sub-section (2) of section 9)List of non-creditable goods
Serial number. Description of non-creditable goods
1. Subject to clauses 2 and 3 of this Schedule, thefollowing goods shall be "non-creditable goods" for thepurposes of this Regulation:
  (i) Motor vehicles designed for transportingfewer than eight passengers, motor cycles, motor scooters andother motorized two-wheeled vehicles;
  (ii) Fuels in the form of petrol, diesel andkerosene, LPG, CNG, coal;
  (iii) Conventional clothing and footwear,clothing fabrics;
  (iv) Food for human consumption;
  (v) Beverages for human consumption;
  (vi) Goods designed, and used predominantly for,the provision of entertainment including television receivers,video cassette players, radios, stereo systems, audio cassetteplayer, CD players, DVD players, computer game consoles andcomputer games, cameras of any kind;
  (vii) Air conditioners other than those used formanufacturing purposes; and
  (viii) Tobacco in any form and tobacco products.
2. Any item in clause other than Item (ii) shallnot be treated as non-creditable goods if the item is purchasedby a registered dealer for the purpose of re-sale in anunmodified form or use as raw material for processing ormanufacturing of goods for sale by him in Dadra and Nagar Haveliin the ordinary course of his business.
3. Fuel Item (ii) of clause 1 shall not betreated as non-creditable goods if the purchaser is licensed as adealer in fuel products and purchases the fuel in commercialquantities for resale.