VAT exemption/refund for Republic of Burundi diplomats and embassy purchases; introduces minimum invoice threshold for refunds. The Sixth Schedule of the Delhi Value Added Tax Act, 2004 is amended by inserting a new sub-entry recognizing the Republic of Burundi for exemption/refund of VAT on official purchases of its Embassy in New Delhi and personal purchases of its diplomats; eligibility for refund is subject to a prescribed minimum invoice value.