Rellocation of entry Nos to the Embassies/Organisations listed in the Sixth Schedule of the Delhi Value Added Tax Act, 2004. - 5(54)/Policy/VAT/2013/PF/1123-1135 - Delhi Value Added Tax
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VAT exemption for diplomatic missions and international organisations clarified; specified purchase conditions and invoice thresholds govern refund eligibility. The notification reallocates registration numbers to Embassies and listed Organisations under the Sixth Schedule and prescribes conditions for VAT exemption/refund on official and personal purchases. It distinguishes eligible purchase categories, specifies exclusions (for example certain food, tobacco, utilities and repair services), and imposes per invoice minimums or caps for some entries. Claims require purchases from registered dealers against qualifying invoices and the measure takes immediate effect.
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Provisions expressly mentioned in the judgment/order text.
VAT exemption for diplomatic missions and international organisations clarified; specified purchase conditions and invoice thresholds govern refund eligibility.
The notification reallocates registration numbers to Embassies and listed Organisations under the Sixth Schedule and prescribes conditions for VAT exemption/refund on official and personal purchases. It distinguishes eligible purchase categories, specifies exclusions (for example certain food, tobacco, utilities and repair services), and imposes per invoice minimums or caps for some entries. Claims require purchases from registered dealers against qualifying invoices and the measure takes immediate effect.
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