VAT refund eligibility for diplomatic missions and international organisations subject to invoice limits, exclusions, and special purchase conditions

The Sixth Schedule identifies the entities entitled to claim VAT refund under section 41, chiefly diplomatic missions, consulates, international organisations, and specified public or humanitarian bodies. It divides the eligible entities into Part A and Part B and subjects refund entitlement to entry-specific conditions, including minimum invoice values, purchase limits, and restrictions on official or personal use. Several entries exclude particular goods and services such as hotel and restaurant bills, fuel, food items, tobacco, and vehicles. The schedule also contains a Canteen Stores Department entry, an annexure of excluded goods, and special project-based entries subject to documentary and reporting conditions.

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