Sales Tax Rules, 2006

CHAPTER-VIII-A

IMPORT OR SUPPLY OF EXEMPT GOODS TO ORGANIZATIONS OR AGENCIES UNDER GRANTS-IN-AID

From: 2023-12-07 - To: 0000-00-00 57B. Procedure for availing exemption.-- (1) Any entitled organization or agency desirous of making exempt import or taking exempt supply from a registered person shall make application to the officer of Inland Revenue having jurisdiction for issuance of exemption certificate to this effect, provided that the application shall be accompanied by an exemption order in original issued by Economic Affairs Division on the format specified by the Board in the name of the organization or agency entitled for such exemption, specifying and certifying- a. the exact description, along with specifications of the goods and their bona fide use; b. their quantity and value; and 2(c) the reference number and date of the consent of the Board as stipulated in the aforesaid serial number 48 under rule 57A.] (2) The officer of Inland Revenue shall keep the original exemption order of the Economic Affairs Division for office record and after satisfying himself that the intended purchase by the organization or agency is bonafide, shall 3[, within fifteen days of the receipt of the application referred to in sub-rule (1),] issue an “Authorization for Exempt Supply” in the name of the importer of registered supplier, as the case may be, clearly mentioning that only the sales tax levied on the last transaction shall be exempt: Provided that the officer of…