Diplomatic VAT exemptions updated to define eligible official and personal purchases and set minimum invoice thresholds. Amendments to the Sixth Schedule revise VAT exemption/refund rules for diplomatic missions: France-official Embassy/Consulate purchases of specified office, utilities, communication, fuel, household items and vehicles qualify, with repair and maintenance of vehicles (other than the Flag Car) excluded; personal purchases by diplomats (other than heads) are limited to vehicles; both categories are subject to a minimum invoice threshold. New entry for Georgia and substituted Mauritius entry grant exemption/refund for official and personal purchases of their missions and diplomats, each subject to stated minimum invoice thresholds. Effective immediately.
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.
Diplomatic VAT exemptions updated to define eligible official and personal purchases and set minimum invoice thresholds.
Amendments to the Sixth Schedule revise VAT exemption/refund rules for diplomatic missions: France-official Embassy/Consulate purchases of specified office, utilities, communication, fuel, household items and vehicles qualify, with repair and maintenance of vehicles (other than the Flag Car) excluded; personal purchases by diplomats (other than heads) are limited to vehicles; both categories are subject to a minimum invoice threshold. New entry for Georgia and substituted Mauritius entry grant exemption/refund for official and personal purchases of their missions and diplomats, each subject to stated minimum invoice thresholds. Effective immediately.
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