Amendment in Sixth Schedule relating to the List of International Organisation which can claim refund w.e.f 01.01.2013 - (68A) Republic of Niger, New Delhi has also been inserted in respect of official purchases of its diplomats subject to Minimum Invoice value eligible for refund shall be Rs.5000/ - F. 5(54)/Policy-II/VAT/ 2010/1106-1118 - 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-110002

No.F. 5(54)/Policy-II/VAT/ 2010/1106-1118

Dated: 09.01.2013

NOTIFICATION

WHEREAS the Ministry of External Affairs, Government of India in accordance with the principle of reciprocity had requested the Government of National Capital Territory of Delhi to grant facilities for exemption/refund of VAT in respect of official purchases of Embassy of the Republic of Niger vide their letter No.D-II/451/12(11)/2011 dated 16.10.2012 and whereas this facility is currently available to the Embassy of the Republic of Niger, also for personal purchases of its diplomats, by virtue of Notification No. D-II/451/12(11)/2011-12/451-463 dated 07.08.2012.

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 partially modify the said notification, with retrospective effect, to make the following amendments.

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 after Sl. no. 68A shall be substituted by the following, namely:-

“(68A) Republic of Niger, New Delhi for VAT, exemption/refund for its official purchases.”

Minimum Invoice value eligible for refund shall be Rs.5000/- w.e.f. 01.01.2013.”

(PRASHANT GOYAL)

COMMISSIONER, VALUE ADDED TAX

No.F.5(54)/Policy-II/VAT/ 2010/1106-1118

Dated : 9-1-13

Copy forwarded for information and necessary action to:-

1. Pr. Secretary to Hon’ble Chief Minister/Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi.

2. The Pr. Secretary (GAD), Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi with one spare copy for publication in Delhi Gazette Part-IV (extraordinary) in today’s date.

3. P.S. to the Commissioner, VAT, Deptt. of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

4. Deputy Chief of Protocol (P), M/o External Affairs, Protocol-II Section, Room No.1095, B-Wing, Jawahar Lal Nehru Bhawan, Janpath, New Delhi.

5. All Special / Addl./ Joint Commissioners, Deptt. of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

6. Addl. Commissioner (PR), Deptt. of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

7. Manager (EDP), Deptt. of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

8. Deputy Director (Policy), Deptt. of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

9. VATO (Ward No.99), Deptt. of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

10. Registrar, Sales Tax Appellate Tribunal Deptt. of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

11. President, Sales Tax Bar Association (Regd.) Deptt. of Trade & Taxes, Vyapar Bhawan, I.P. Estate, New Delhi.

12. Guard File.

(T.C.Sharma)

VATO(Policy)