In force · As amended up to 2026-08
CHAPTER X
LIABILITIES OF REPRESENTATIVE CHARACTER
63. Liability to pay tax in case of transfer of business. —(1) When the ownership of the business of a dealer liable to pay tax under this Act is entirely transferred, the transferor and the transferee, shall jointly and severally be liable to pay any tax, interest and penalty, if any, payable in respect of such business and remaining unpaid at the time of the transfer and the transferee shall also be liable to pay tax on sales or purchases made by the transferee on and from the date of such transfer and shall forthwith apply for the grant of a registration certificate unless such certificate is already possessed by him.
(2) Where a dealer liable to pay tax under this Act transfers the ownership or a part of his business, the transferor shall be liable to pay tax in respect of the stock of goods transferred with that part of the business.
63. LEBANON.
- H.E. the Ambassador of Lebanon in India.
- The Embassy of Lebanon in India.
- The Diplomatic Officers (including their spouses) of the Embassy of Lebanon.
|Serial|List of organisations which can claim refund|
|---|---|
|Number||
|64.|LIBERIA.|
||The Embassy of Liberia on all its official purchases as well as purchases made by its officials|
||for their personal use.|
|65.|LIBYA.|
||The Embassy of the Libyan Arab Republic in India (for sales intended for official use).|
||The Diplomatic Officers (including their spouses) of the Embassy of the Libyan Arab|
||Republic in India (for sales intended for their personal use).|
|66.|LUXEMBOURG.|
||The Embassy of Grand Duchy of Luxembourg in respect of 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 its Diplomatic Officers.|
|69.|MEXICO.|
||The Embassy of Mexico in India.|
||The Diplomatic Officers (including their spouses) of the Embassy of Mexico in India.|
|70.|MONGOLIA.|
||H.E. the Ambassador of the Mongolian Peoples Republic in India.|
||The Embassy of the Mongolian Peoples Republic in India.|
||The Diplomatic Officers of the Embassy of the Mongolian Peoples Republic in India.|
|71.|MOROCCO|
||The Embassy of Morocco on the purchases made by its diplomats for official as well as|
||personal use.|
|72.|MOZAMBIQUE.|
||High Commission of the Republic of Mozambique in respect of goods 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 Embassy of the Union of Myanmar|
||in India. (sale of petrol only).|
|74.|NAMIBIA.|
||The Namibian High Commission on the purchase made by its diplomats for official as well|
||asforpersonaluse.|
|Serial|List of organisations which can claim refund|
|---|---|
|Number||
|75.|NEPAL.|
||The Royal Nepalese Embassy in India, and|
||The Diplomatic Officers (including their spouses) of the Royal Nepalese Embassy in India.|
|76.|NETHERLANDS.|
||The Royal Netherlands Embassy in India.|
||The Diplomatic Officers (including their spouses) of the Royal Netherlands Embassy in|
||India.|
|77.|NICARAGUA.|
||The Embassy of Nicaragua on all its official purchases as well as the purchases made by its|
||officials 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 Nigeria.|
||The Diplomatic Officers 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 Officers (including their spouses) of the Royal Norwegian Embassy in India.|
|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) of the Embassy of Pakistan in India.|
|82.|PANAMA.|
||The Embassy of Panama and its Diplomatic Officers 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.|
|84.|PLO.|
||The Embassy of the Palestine Liberation Organisation (for sales intended for official use).|
||The Diplomatic Officers (including their spouses) of the Embassy of the Palestine Liberation|
||Organisation (for sales intended for personal use).|
|85.|POLAND.|
||TheEmbassy ofthePolish PeoplesRepublic and their Diplomatic Officers.|
|Serial|List of organisations which can claim refund|
|---|---|
|Number||
|86.|PORTUGAL.|
||The Embassy of Portugal in India.|
||The Diplomatic Officers (including their spouses) of the Embassy of Portugal in India (for|
||sales intended for their personal use).|
|87.|QATAR.|
||The Embassy of the State of Qatar.|
||The Diplomatic Officers of the Embassy of the State of Qatar, and their spouses for sales|
||intended for their personal use.|
|88.|ROMANIA.|
||H.E. the Ambassador of the Socialist Republic of Romania in India.|
||The Embassy of the Socialist Republic of Romania in India.|
||The Diplomatic Officers (including their spouses) of the Embassy of the Socialist Republic|
||of Romania.|
|89.|RUSSIA.|
||The Embassy of the Russian Federation on the purchases made by the Diplomats for official|
||and personal use.|
|90.|RWANDA.|
||The Embassy of Republic of Rwanda on the purchases made by its diplomatic and|
||administrative/technical personnel for official as well as personal use.|
Source: India Code