Diplomatic VAT exemption extended to Guatemala's diplomats, allowing VAT refund or exemption for their official and personal purchases. Amendment adds sub entry (35B) to the Sixth Schedule to provide VAT exemption or refund for official and personal purchases by diplomats of the Republic of Guatemala, New Delhi; the embassy registration number is recorded and the notification takes immediate effect under the Commissioner's statutory authority under the Delhi Value Added Tax Act.
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.
Diplomatic VAT exemption extended to Guatemala's diplomats, allowing VAT refund or exemption for their official and personal purchases.
Amendment adds sub entry (35B) to the Sixth Schedule to provide VAT exemption or refund for official and personal purchases by diplomats of the Republic of Guatemala, New Delhi; the embassy registration number is recorded and the notification takes immediate effect under the Commissioner's statutory authority under the Delhi Value Added Tax Act.
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