DVAT - Exemption of VAT for official purchases of the Embassy of the REPUBLIC OF CONGO in New Delhi and personal purchases of its diplomats

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/ 2012-13/28-39                                            Dated: 03.04.2013

NOTIFICATION

No.F.5 (54)/Policy-II/VAT/Amendment/2012-13/ -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 exempt VAT in favour of official purchases of the Embassy of the REPUBLIC OF CONGO in New Delhi and personal purchases of its diplomats vide their letter No.D-II/451/12(2)/2012 dated 19/2/2013.

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, a new sub-entry after serial No. 20 shall be inserted, namely:-

“(20-A) REPUBLIC OF CONGO, New Delhi for exemption/refund of VAT in favour of official purchases of its Embassy and personal purchases of its diplomats”

(PRASHANT GOYAL)

COMMISSIONER, VALUE ADDED TAX

No. F. 5 (54)/Policy-II/VAT/ 2012-13/28-39                                                    Dated:03.04.2013