Embassy of the Republic of Cameroon granted VAT exemption/refund in Delhi, conditional on a Rs.5000 minimum invoice. Amendment to the Sixth Schedule of the Delhi Value Added Tax Act inserts the Embassy of the Republic of Cameroon as a listed mission, enabling VAT exemption/refund for taxable goods for official use and diplomats' personal use. The Commissioner acts under sub section (2) of Section 103 following a reciprocity request, and refunds are subject to a minimum invoice value of Rs. 5,000 per invoice, effective from 28.7.2024.
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.
Embassy of the Republic of Cameroon granted VAT exemption/refund in Delhi, conditional on a Rs.5000 minimum invoice.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act inserts the Embassy of the Republic of Cameroon as a listed mission, enabling VAT exemption/refund for taxable goods for official use and diplomats' personal use. The Commissioner acts under sub section (2) of Section 103 following a reciprocity request, and refunds are subject to a minimum invoice value of Rs. 5,000 per invoice, effective from 28.7.2024.
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