Amendment in Sixth Schedule of Delhi VAT Act. - F.5(54)/P-II/VAT/2010-11/1315-1327 - Delhi Value Added Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE

EXTRAORDINARY)

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)/P-II/VAT/2010-11/1315-1327                                                                                                                                                                               Dated : 07/03/2012

NOTIFICATION

No.F.5(54)/P-II/VAT/2010-11/ – Whereas, the Ministry of External Affairs, Government of India, in accordance with the principles of reciprocity, have requested the Government of National Capital Territory of Delhi to grant facilities for exemption/refund of VAT in respect of official purchases of the Embassy of the Republic of Burundi in New Delhi and personal purchases of its diplomats with immediate effect vide their letter No. D-II/451/12(19)/2009 dated 23.01.2012.

And whereas, I Rajendra Kumar, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, am of the opinion that the request is expedient in the interest of general public.

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 amendment in the sixth schedule of the said Act namely:

AMENDMENT

In the Sixth Schedule of the Delhi Value Added Tax Act, 2004 (Delhi Act 03 of 2005), in the entry at Sl. No. 1, in part-A, new sub-entry after Sl. No. (15A) shall be inserted, namely:-

“(15B) Republic of Burundi

- Exemption / refund of VAT for official purchases of the Embassy of the Republic of Burundi in New Delhi and personal purchases of its diplomats.” Minimum Invoice value eligible for refund shall be Rs. 1500/-.

(Rajendra Kumar)

Commissioner, Value Added Tax