VAT exemption for diplomatic purchases: amendment adds Tajikistan's embassy and diplomats to scheduled VAT relief provisions. The Commissioner, exercising powers under sub section (2) of Section 103 of the Delhi Value Added Tax Act, 2004, inserted a new Sixth Schedule entry (96 C) providing VAT exemption/refund for the Republic of Tajikistan in New Delhi in respect of official Embassy purchases and personal purchases of its diplomats, following a reciprocity request from the Ministry of External Affairs and circulated for administrative publication and implementation.