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of <h1>Sixth Schedule rules: VAT exemption and refunds for foreign missions, listed organisations and certain domestic bodies with exclusions</h1> The Sixth Schedule of the Delhi VAT Act prescribes VAT exemption/refund eligibility for specified foreign diplomatic missions/consulates and listed international organisations and certain domestic bodies for purchases made in Delhi, subject to conditions and exclusions. Entitlements cover official and limited personal purchases by diplomatic personnel, with item-specific prohibitions (e.g., food, tobacco) and minimum invoice thresholds or annual caps for some entries. The Canteen Stores Department is permitted refunds for resale except specified Annexure goods (some at a reduced refund rate). Additional bespoke refunds and time-limited grants are allowed for enumerated domestic organisations and projects, subject to certificate and usage conditions.
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