Borlaug Institute of South Asia (BISA). - F.7(433)/Policy-II/VAT/2012/229 - 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 (POLICY BRANCH)

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI – 110 002

No.F.7(433)/Policy-II/VAT/2012/229                                                                                                                                                                                                Dated: 19/6/2012

NOTIFICATION

No.F.5(54)/Policy-II/VAT/Amendment/2011-12/ -WHEREAS the Ministry of External Affairs, Government of India have requested the Government of National Capital Territory of Delhi to grant facilities for exemption/refund of VAT in respect of official purchases of Borlaug Institute of South Asia (BISA) in Delhi and personal purchases of their diplomats, with immediate effect vide their letter No.D-II/451/16(02)/2011 dated 03.05.2012.

And whereas, I Rajendra Kumar Commissioner, Value Added Tax, Government of natural Capital Territory of Delhi, am of the opinion that it is expedient in the public interest to do so.

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, 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), in the entry at SL. No. 1 in part-B, new entry below sub entry number 28 shell be inserted, namely:-

“(29) Borlaug Institute of South Asia (BISA), New Delhi for VAT, exemption/refund for official purchase by it and for personal purchases of its diplomats.

Minimum Invoice value eligible for refund shall be Rs. 1500/-“

 (Rajendra Kumar)

Commissioner, Value Added Tax