Amendment in Sixth Schedule of the Delhi Value Added Tax Act, 2004
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VAT exemption for the High Commission of Jamaica is extended in Delhi, subject to invoice-based refund conditions.
VAT exemption/refund facility is extended, on the basis of reciprocity, to the High Commission of Jamaica in New Delhi by amending the Sixth Schedule of the Delhi Value Added Tax Act, 2004 to insert the embassy in the list of embassies eligible for concessional treatment. The refund of Value Added Tax is subject to the condition that each invoice must have a minimum value of Rs. 5000, and the notification takes effect from 21 November 2025.