VAT scope narrowed for South Africa: purchases remain taxable except personal purchases by diplomats and international officers. The Sixth Schedule entry for South Africa under the Delhi Value Added Tax Act is replaced to provide that transactions involving South Africa are chargeable except for purchases made by diplomats or international officers for personal use; the amendment is made under section 103 and is stated to have immediate effect, with administrative circulation to concerned departments and publication channels for implementation.
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 scope narrowed for South Africa: purchases remain taxable except personal purchases by diplomats and international officers.
The Sixth Schedule entry for South Africa under the Delhi Value Added Tax Act is replaced to provide that transactions involving South Africa are chargeable except for purchases made by diplomats or international officers for personal use; the amendment is made under section 103 and is stated to have immediate effect, with administrative circulation to concerned departments and publication channels for implementation.
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