VAT exemption for diplomatic official and personal purchases established, enabling refund/exemption for specified missions and their diplomats. The Sixth Schedule of the Delhi Value Added Tax Act, 2004 is amended to insert entries for the Republic of Albania and the Republic of Gambia, each providing exemption or refund of VAT for official purchases of their respective missions in New Delhi and for personal purchases of their diplomats; the changes are made under the Commissioner's powers and take immediate effect.
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 official and personal purchases established, enabling refund/exemption for specified missions and their diplomats.
The Sixth Schedule of the Delhi Value Added Tax Act, 2004 is amended to insert entries for the Republic of Albania and the Republic of Gambia, each providing exemption or refund of VAT for official purchases of their respective missions in New Delhi and for personal purchases of their diplomats; the changes are made under the Commissioner's powers and take immediate effect.
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