In force · As amended up to 2026-08
95. Declaration of stock of goods held on 1st April, 2005. —Every dealer who was registered under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, or who makes an application for registration as a dealer on the 1st day of April, 2005 shall declare such details regarding the stock of goods held by him on the 31st March, 2005 in such manner and with such particulars and within such time and to such authority, as may be prescribed.
95. SLOVAK REPUBLIC. The Embassy of Slovak Republic on the purchases made by its diplomats for official as well as for personal use of their officials.
|Serial|List of organisations which can claim refund|
|---|---|
|Number||
|96.|SOMALIA.|
||The Embassy of Somalia in India (for sales intended for official use).|
||The Diplomatic Officers (including their spouses) of the Embassy of the Somali in India (for|
||sales intended for their personal use).|
|97.|SOUTH AFRICA.|
||The Embassy of South Africa on the purchases made by its diplomats for official as well as|
||for personal use.|
|98.|SOUTH WEST AFRICAN PEOPLES ORGANISATION (SWAPO).|
||The Embassy of South West African Peoples Organisation (SWAPO) - on all its official|
||purchases and the purchases 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 Spain in India.|
|100.|SRI LANKA.|
||The High Commission for the Democratic Socialist Republic of Sri Lanka for purchases|
||made for its official use as well as by diplomats.|
|101.|SUDAN.|
||The Embassy of Democratic Republic of Sudan in India.|
||The Diplomatic Officers (including their spouses) of the Embassy of the Democratic|
||Republic of Sudan in India.|
||(Exemption extended to purchases from places other than bonded stocks).|
|102.|SURINAME.|
||The Embassy of Republic of Suriname on the purchases made for official use as well as|
||personal use of the diplomats.|
|103.|SWEDEN.|
||The Royal Swedish Embassy in India (for its official purchases).|
||The Diplomatic Officers of the Royal Swedish Embassy in India (for their personal use).|
|104.|SWITZERLAND.|
||The Embassy of Switzerland on the purchases made by its diplomats for official as well as|
||for personal use of their officials.|
|105.|SYRIA.|
||The Embassy of the Syrian Arab Republic and their Diplomatic Officers.|
|106.|THAILAND.|
||The Royal Thai Embassy in India.|
||The Diplomatic Officers (including their spouses) of the Royal Thai Embassy in India.|
- Serial List of organisations which can claim refund Number 107. TRINIDAD. The High Commission for Trinidad and Tobago in India. The members of the Diplomatic Staff of the said High Commission. (Exemption restricted to (i) sale intended for the official use of the Commission and (ii) sale intended for personal use).
108. TUNISIA. The Embassy of Tunisia on the purchases made by its Diplomats for official as well as personal use.
109. TURKEY. The Embassy of Turkey on the purchases made by its diplomats for official as well as for personal use.
110. U.A.E. The Embassy of the United Arab Emirates, for its official use.
- The Diplomatic Officers of the Embassy of the United Arab Emirates, and their spouses for sales intended for their personal use.
111. UGANDA. The High Commission for the Republic of Uganda in India. The Diplomatic officers (including their spouses) of the High Commission for the Republic of Uganda in India.
112. UKRAINE. The Embassy of Ukraine on the purchases made by its 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 ECONOMIC COMMISSION FOR ASIA and Far East (Division of Social Affairs).
115. UNITED NATIONS EDUCATION SCIENTIFIC AND CULTURAL ORGANISATION. 116. UNITED NATIONS EDUCATIONAL SCIENTIFIC AND CULTURAL ORGANISATION RESEARCH CENTRE ON SOCIAL AND ECONOMIC DEVELOPMENT IN SOUTHERN ASIA.
117. UNITED NATIONS FOOD AND AGRICULTURAL ORGANISATION. 118. UNITED NATIONS HIGH COMMISSION FOR REFUGEES. (Exemption for official use only).
119. UNITED NATIONS INFORMATION CENTRE.
120. UNITED NATIONS INTERNATIONAL CHILDREN'S EMERGENCY FUND. 121. UNITED NATIONS MILITARY OBSERVERS GROUP IN INDIA AND PAKISTAN. 122. UNITED NATIONS OFFICE FOR POPULATION STUDIES.
|Serial|List of organisations which can claim refund|
|---|---|
|Number||
|123.|(A) The Regional Office of the UNITED NATIONS WORLD HEALTH ORGANISATION|
||for South East Asia, (for sales intended for official use).|
||(B) The Regional Director (including his spouses) of the United Nations World Health|
||Organisation for South East Asia, (for sales intended for personal use).|
|124.|UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT MISSION.|
||United States Agency for International Development Mission and Employees other than the|
||locally recruited staff of the United States Agency for International Development Mission.|
|125.|URUGUAY.|
||H.E. the Ambassador of the Oriental Republic of Uruguay in India.|
||The Embassy of the Oriental Republic of Uruguay in India.|
||The Diplomatic Officers (including their spouses) of the Oriental Republic of Uruguay in|
||India.|
|126.|U.S.A.|
||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 spouses and dependents) of the Embassy of U.S.A.|
||in India.|
|127.|RUSSIAN FEDERATION.|
||H.E. the Ambassador of the Russian Federation in India.|
||The Embassy of the Russian Federation in India.|
||The Diplomatic Officers of the Embassy of Russian Federation in India.|
|128.|UZBEKISTAN.|
||The Embassy of Republic of Uzbekistan on the purchases made by its diplomats for official|
||as well as for personal use.|
|129.|VIETNAM (DEMOCRATIC REPUBLIC).|
||H.E. the Ambassador of the Democratic Republic of Vietnam in India.|
||The Embassy of the Democratic Republic of Vietnam in India.|
||The Diplomatic Officers (including their spouses) of the Embassy of the Democratic|
||Republic of Vietnam in India.|
|130.|VIETNAM (REPUBLIC).|
||The Counsel General of the Republic of Vietnam in India.|
||The Consulate General of the Republic of Vietnam in India.|
||The Consular Officer of the Consulate General of the Republic of Vietnam in India.|
|131.|VENEZUELA.|
||The Embassy of Venezuela in India.|
||The Diplomatic Officers (including their spouses) of the Embassy of Venezuela in India.|
- Serial List of organisations which can claim refund
|Serial|List of organisations which can claim refund|
|---|---|
|Number||
|132.|YEMEN.|
- The Embassy of the Peoples Democratic Republic of Yemen in India. The Diplomatic Officers (including their spouses) of the Embassy of Peoples Democratic Republic of Yemen in India.
- 133. YUGOSLAVIA.
- The Embassy of the Socialist Federal Republic of Yugoslavia in India. The Diplomatic Officers (including their spouses) of the Embassy of Federal Republic of Yugoslavia in India.
Source: India Code