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Refund under clause (b) of section 61 of tax on sales of goods to the diplomatic missions.

77. (1) Where a diplomatic mission or an office of any diplomatic mission in West Bengal specified in column (2) of the Table below for the purpose referred to in column (3) of the said Table, purchases goods from any registered dealer in West Bengal, such diplomatic mission or office of the diplomatic mission may claim refund of the amount of tax charged by the selling dealer in tax invoice under the West Bengal Value Added Tax Act, 2003 :-

Table

Sl.No.

Name of the diplomat

or diplomatic mission

Purpose.

(1)

(2)

(3)

1.

The Deputy High

Commissioner for

the United Kingdom stationed in India.

Official use

2.

The Deputy High Commissioner for the Peoples' Republic of Bangladesh and his

diplomatic officers.

Official use and Personal use.

 

3.

The officers of the Consulate of the United States of America in Kolkata.

Official use.

4.

The Consul General of the United States  of America in Kolkata and his consular

officers.

Personal use.

5.

The Consulate of Russia in Kolkata.

Official use.

6.

The Consul General of Russia in Kolkata and his consular Officers.

Personal use.

7.

The Consulate of Germany in Kolkata.

Official use.

8.

The Consul General of Germany and his consular officers.

Personal use.

9.

The Consulate of Japan in Kolkata.

Official use.

10.

The Consul General of Japan and his consular officers.

Personal use.

11.

The Consulate of Italy in Kolkata.

Official use.

12.

The Consul General of Italy and his consular officers.

Personal use.

13.

The Embassy of Switzerland in India.

Official use.

14.

The Diplomats of the Embassy of  Switzerland in India

Personal use

15.

The Consulate of France in Kolkata.

Official use

16.

The Royal Thai Consulate-General in Kolkata.

Official use

17.

The Consulate of Nepal in Kolkata.

Official use and personal use

18.

The Consulate of Bhutan in Kolkata.

Official use and

 personal use

 

(2) For claiming refund of tax under clause (b) of section 61, an application in Form No. 39 duly signed by the appropriate authority or the authorised officer of diplomatic mission or office of the diplomatic mission specified under sub-rule (1) is to be filed before the Commissioner or person authorised on this behalf, ordinarily within three months from the date of purchase of such goods along with the tax invoice or tax invoices in original and a set of photocopy thereof.

(3) The Commissioner or person authorised on this behalf shall make the refund of the amount of tax by issuing Refund Payment Order (Cash) or by cheque immediately after the application under sub-rule (2) is filed.

(4) The original tax invoice or invoices shall be endorsed by the Commissioner or person the officer authorised by him, making the refund, in red ink to show that the tax has been refunded against such tax invoice or tax invoices and return the same to the applicant along with Refund Payment Order (Cash) or cheque and the photocopies shall be duly authenticated by the Commissioner or such officer making the refund and kept for record.

(5) The refund thus made under section 61, shall be entered into a refund register in Form No. 38.