16-2017 RATE G.O.Ms_.No_.266,Dt29-6-2017
ABSTRACT
The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017)-Section 55 of the Act-Specifying United Nations, Specified International Organizations and Diplomatic Missions which are eligible for refund of tax paid on receipt of goods and services – Notification- Orders – Issued.
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REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.Ms.No.266
Dated:29-06-2017.
Read the following:
- The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017.
- From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No.CCW/ GST/74/2015, dated 27.6.2017.
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O R D E R:
The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated:29-06-2017.
NOTIFICATION
In exercise of the powers conferred by section 55 of the Andhra PradeshGoods and Services Tax Act, 2017 (Act No.16 of 2017), the State Government hereby specifies, –
- United Nations or a specified international organisation; and
- Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein,
for the purposes of the said section subject to the following conditions:-
- United Nations or a specified international organisation shall be entitled to claim refund of State tax paid on the supplies of goods or services or both received by them subject to a certificate from United Nations or that specified international organisation that the goods and services have been used or are intended to be used for official use of the United Nations or the specified international organisation.
- Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to claim refund of State Tax paid on the supplies of goods or services or both received by them subject to, –
- that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to refund of State tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity;
- that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family;
- that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that,–
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- the goods have been put to use, or are in the use, as the case may be, of the mission or consulate;
- the goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt of the goods; and
- in the event of non-compliance of clause (I), the diplomatic or consular mission will pay back the refund amount paid to them;
- in case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post;
- the refund of the whole of the State tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate.
Explanation. – For the purposes of this notification, unless the context otherwise requires,“specified international organisation” means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 ( Act No.46 of 1947), to which the provisions of the Schedule to the said Act apply.
2. This notification shall come into force with effect from the 1 day of July, 2017
(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT
To
The Commissioner of Printing, Stationery and Stores Purchase (Publication Wing), A.P., Vijayawada … for publication of the Notification (he is requested to supply 20 copies of the notification to this Department and 200 copies to the Commissioner of Commercial Taxes, Andhra Pradesh, Vijayawada)
The Commissioner of Commercial Taxes, Andhra Pradesh, Vijayawada.
Copy to:
The General Administration (Vigilance & Enforcement) Department, B.R.K.R.Govt. Offices Building Complex, Tank Bund Road, Hyderabad.
The Secretary, Sales Tax Appellate Tribunal, D.No.60-50-30/12(2), Meghana Towers, Opp:Gurudwara Bus Stop, Visakhapatnam-530013.
The State Representative before the Sales Tax Appellate Tribunal, O/o. the Secretary, Sales Tax Appellate Tribunal, D.No.50-50-30/12(2),Meghana Towers, Opp:Gurudwara Bus Stop,Visakhapatnam-530 013.
The Director General, General Administration (Vigilance & Enforcement)
Dept., B.R.K.R.Govt. Offices Building Complex, Tank Bund Road,Hyderabad.
The Law (H) Department.
The P.S. to Special Chief Secretary to Chief Minister.
The P.S. to the Hon’ble Minister (Finance & Commercial Taxes).
Sf/Sc.
//FORWARDED::BY ORDER//
SECTION OFFICER
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