Amendments in the Sixth Schedule of the DVAT Act - No. F.5(54)/Policy-II/VAT/2010-11/619-631 - Delhi Value Added Tax

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN I.P. ESTATE, NEW DELHI-110002

No. F.5(54)/Policy-II/VAT/2010-11/619-631

Dated, the 29/08/2011

NOTIFICATION

WHEREAS the Ministry of External Affairs,  Government of India have vide their letters No. D-II/451/12(22)/2008 dated 25.10.2010 and  No. D-II/451/12(25)/2007 dated 11.07.2011,  in  accordance  with  the principles of reciprocity, requested the Government of NCT of Delhi to grant facilities for exemption/refund of VAT in respect of official purchases of the Embassy of the Republic of El Salvador and the Embassy of the Republic of Costa Rica and personal purchases of their diplomats. with immediate effect and whereas respectfully I am of the opinion that it is expedient in the interest of general public so to do.

Now, therefore, in exercise of the powers conferred by sub-section (2) of Section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), I, Raiendra Kumar, Commissioner, Value Added Tax, Government of NCT of Delhi, hereby make the following amendments in the sixth schedule of the said Act namely:

AMENDMENTS

In the Sixth Schedule of the Delhi Value Added Tax Act, 2004- (Delhi Act 03 of 2005)

(i) in the entry at SI. No.1, in part-A, new sub-entry after Sl.  No.28 shall be inserted, namely :-

"(28A) Republic of El Salvador

Exemption / refund of VAT for official purchases of the Embassy of the Republic of El Salvador   in New Delhi and personal purchases of its diplomats w.e.t. 25.10.2010 onward.

(ii) In the entry at Sl. No.1, in part-A, new sub-entry after Sl  No-20 shall be inserted, namely

"(20A) Republic of Costa Rica

Exemption  / refund of VAT for official purchases of the Embassy of the Republic of   Costa Rica in New Delhi and personal purchases of its diplomats with immediate effect.

Minimum Invoice value eligible for refund shall be ₹ 1500/-

 (RAJENDRA KUMAR)

COMMISSIONER, VALUE ADDED TAX