Seeks to amend Sixth Schedule in the Delhi Value Added Tax Act, 2004 - F. 5(54)/Policy/VAT/2013/PF/491-502 - Delhi Value Added Tax

DEPARTMENT OF TRADE AND TAXES

NOTIFICATION

Delhi, the 24th March, 2021

No. F. 5(54)/Policy/VAT/2013/PF/491-502.-Whereas, the Ministry of External Affairs, Government of India, in accordance with the principle of reciprocity has requested the government of National Capital Territory of Delhi to grant facility of VAT exemption/refund to the Embassy of the Republic of Chad in New Delhi, on the payment of all the taxable goods for official use and for personal use of its diplomats vide their letter NO.-D-II/451/12(1)/2020 Dated-14th October 2020.

2. And, whereas, I, Ankur Garg, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, am of the opinion that it is expedient in the public interest to do so.

3. 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 03 of 2005), I hereby make the following amendments in the Sixth Schedule of the said Act namely:

AMENDMENTS

4. In the Sixth Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act 03 of 2005), in Entry No.1, in Part-A- List of Embassies, after SI. No. A-149, the following shall be inserted, namely:-

“

Sl. No.	Registration No.	Name of the Embassy
A-150	07297226759	Republic of Chad

”

5. The refund of Value Added Tax will be subject to the condition that the minimum invoice value for each invoice would be ₹ 5000/-.

This notification shall come into force with effect from 14-10-2020.

ANKUR GARG, Commissioner (Value Added Tax)