VAT refund eligibility for diplomatic missions and international organisations with prescribed conditions, invoice thresholds and item-specific exclusions. The Sixth Schedule lists diplomatic missions, consulates, international organisations and specified domestic bodies eligible for VAT exemption or refund, distinguishing official and personal purchases and imposing item-specific exclusions, minimum invoice thresholds per purchase per dealer, occasional annual caps, and procedural documentary requirements including dealer-wise tax invoices and certification for relief or display purposes. The Schedule includes a Canteen Stores Department annexure with defined resale categories and a reduced refund rate for certain items, and it is subject to frequent notifications amending eligible entities, thresholds and conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
VAT refund eligibility for diplomatic missions and international organisations with prescribed conditions, invoice thresholds and item-specific exclusions.
The Sixth Schedule lists diplomatic missions, consulates, international organisations and specified domestic bodies eligible for VAT exemption or refund, distinguishing official and personal purchases and imposing item-specific exclusions, minimum invoice thresholds per purchase per dealer, occasional annual caps, and procedural documentary requirements including dealer-wise tax invoices and certification for relief or display purposes. The Schedule includes a Canteen Stores Department annexure with defined resale categories and a reduced refund rate for certain items, and it is subject to frequent notifications amending eligible entities, thresholds and conditions.
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