Amendment in Sixth Schedule -- Regarding grant facilities for exemption/refund of VAT - F. 5(54)/Policy-II/VAT/ 2011-12/555-567 - 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, IP. ESTATE, NEW DELHI-110002

No.F. 5(54)/Policy-II/VAT/ 2011-12/555-567

Dated 30-08-2012

NOTIFICATION

No.F.5(54)/Policy-II/VAT/Amendment/2011-12/ -WHEREAS the Ministry of External Affairs, Government of India in accordance with the principle of reciprocity have requested the Government of National Capital Territory of Delhi to grant facilities for exemption/ refund of VAT in respect of official and personal purchases of goods (except food items) of the Embassy of the Republic of Estonia in New Delhi arid purchases of its diplomatic officers vide their letter No. D-II/451/12(10) /2012 dated 26.07.2012.

And whereas, I Rajendra Kumar, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi 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, with immediate effect, 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-A, new sub-entry alter Sl. No. 29 shall be inserted, namely:-

"(29A) Republic of Estonia, New Delhi for VAT, exemption/refund for official and personal purchases of goods (except food items] by it and its diplomatic officers."

Minimum Invoice value eligible for refund shall be Rs.4300/-."

(Rajendra Kumar)

Commissioner, Value Added Tax