Amends Sixth Schedule of Delhi Value Added Tax Act, 2004 - F. 3 (21)/Fin. (T&E)/2008-2009/JS/Fin./350. - Delhi Value Added Tax

Amends Sixth Schedule of Delhi Value Added Tax Act, 2004

Finance (T & E) DEPARTMENT

NOTIFICATIONS

Delhi, the 24^th July, 2008

No. F. 3 (21)/Fin. (T&E)/2008-2009/JS/Fin./350.

Whereas, the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do.

Now, therefore, in exercise of the powers conferred by Section 103 of the Delhi Value Added Tax Act, 2004, (Delhi Act, 3 of 2005), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following amendment in the Sixth Schedule Appended to the said Act, namely: -

AMENDMENTS

In the Sixth Schedule appended to the said Act, -

1.   In the entry at Sl. No. 1, in the part-A the sub-entry at Sl. No. (33) Germany, the following shall be substituted namely: -

"(33) GERMANY [(i) The minimum invoice value per purchase per dealer for exemption / refund of VAT in respect of the Embassy / Consulates and diplomats will be Rs. 5600/-, (ii) in respect of personal purchase of diplomats, the maximum limit for exemption / refund will be Rs. 33,600/- (excluding VAT on purchase of vehicles) per Financial Year, (iii) Exemption / refund of VAT will not be available in respect of food stuff and tobacco products.]"

2. In the entry at Sl. No. 1, in part-A, the sub-entry at Sl. No. (85) Singapore, the following shall be substituted, namely:-

"(85) SINGAPORE [(i) Exemption / refund of VAT will be granted for purchase for official use of the High Commission / Consulate General / Consulate, (ii) the facility of exemption / refund of VAT on goods other than Water, Electricity and Cooking Gas withdrawn for purchases made for personal use of diplomats.]"