VAT exemption granted to Embassy of the Russian Federation and its officials and families, excluding locally recruited staff. Amendment adds the Embassy of the Russian Federation to the Sixth Schedule, making the VAT Refund facility available to that Embassy and to its officials and members of their families, while explicitly excluding locally recruited staff irrespective of citizenship; the change is effected under the Commissioner's powers pursuant to section 103(2) of the Delhi Value Added Tax Act, 2004.
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Provisions expressly mentioned in the judgment/order text.
VAT exemption granted to Embassy of the Russian Federation and its officials and families, excluding locally recruited staff.
Amendment adds the Embassy of the Russian Federation to the Sixth Schedule, making the VAT Refund facility available to that Embassy and to its officials and members of their families, while explicitly excluding locally recruited staff irrespective of citizenship; the change is effected under the Commissioner's powers pursuant to section 103(2) of the Delhi Value Added Tax Act, 2004.
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