Grant of Exemption to Embassy of Socialist Republic of Vietnam - F.5(54)/Policy/VAT/2013/PF/1721-31 - Delhi Value Added Tax

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, I.P. ESTATE: NEW DELHI-110 002

No.F.5(54)/Policy/VAT/2013/PF/1721-31

Dated: 18/03/2016

NOTIFICATION

In partial modification of this department’s Notification No.F.5(54)/Policy/VAT/ 2013/PF/ 1123-1135 dated 26/12/2013, the following conditions may be inserted against Sl.No.A-141, Vietnam (Registration No./TIN. 07509892160) in Part A- List of Embassies of Entry No. 1 of Sixth Schedule appended with the Delhi Value Added Tax Act, 2004:-

“

(A)The facility of VAT refund shall be available to the Embassy on purchase of items viz;-

i. Telephone, Internet, Electricity, Water and Gas Bills of Chancery Premises and Embassy Residence and other telephone bills which are in the name of Embassy.

ii. Office Stationery, Office equipment, electronic items like Refrigerator, Television, Air Conditioner etc for official use.

iii. Fuel/petrol used by office cars and vehicles owned by diplomatic officers.

(B) The facility of VAT refund shall be available to the Diplomatic Officers on purchase of items viz.:-

i. Automobile – one no.

ii. Motorcycle – one no.

iii. Television – two nos.

iv. Washing machine – one no.

v. Air conditioners – two nos.

vi. Personal computer – one no.

vii. Oven and microwave – one each

(C)Non-diplomatic officers can purchase the items listed at para (B) above, within six months of their arrival.

Rest of the contents of the above said notification shall remain unchanged.

This notification shall come into force w.e.f. 30.12.2015.

(S.S. Yadav)

Commissioner, Value Added Tax