VAT exemption for diplomatic purchases: embassy official and diplomats' personal purchases made eligible for refund and exemption. Amendment to the Sixth Schedule adds the Republics of El Salvador and Costa Rica to Part A, providing exemption/refund of VAT for official embassy purchases in New Delhi and personal purchases of their diplomats; El Salvador effective w.e.f. 25.10.2010, Costa Rica with immediate effect, and a minimum invoice value for refund for Costa Rica is specified as Rs. 1500.
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.
VAT exemption for diplomatic purchases: embassy official and diplomats' personal purchases made eligible for refund and exemption.
Amendment to the Sixth Schedule adds the Republics of El Salvador and Costa Rica to Part A, providing exemption/refund of VAT for official embassy purchases in New Delhi and personal purchases of their diplomats; El Salvador effective w.e.f. 25.10.2010, Costa Rica with immediate effect, and a minimum invoice value for refund for Costa Rica is specified as Rs. 1500.
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