Amendment in Sixth Schedule relating to the List of International Organisation which can claim refund w.e.f 01.01.2013 - Republic of South Sudan, New Delhi has also been inserted in respect of official purchases and for personal purchases of its diplomats subject to Minimum Invoice value Rs. 5000/- - F. 5(54)/Policy-II/VAT/ 2010/1093-1105 - 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/ 2010/1093-1105

Dated: 09.01.2013

NOTIFICATION

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 purchases of Embassy of the Republic of South Sudan in New Delhi and personal purchases of its diplomats, with immediate effect vide their letter No.D-II/451/12(12)/2012 dated 16.10.2012.

And whereas, I Prashant Goyal, 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.

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-A, new sub-entry after Sl. no. 92 shall be inserted, namely:-

“(92A) Republic of South Sudan, New Delhi for VAT, exemption/refund for official purchases by it and for personal purchases of its diplomats.”

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

(PRASHANT GOYAL)

COMMISSIONER, VALUE ADDED TAX

F.No.5(54)/POLICY-II/VAT/2019/1093-1105

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. Pr. Secretary (Finance) Finance Deptt., Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi.

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

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

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

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

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

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

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

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

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

13. Guard File.

(T.C.Sharma)

VATO(Policy)