VAT exemption/refund for Borlaug Institute of South Asia extended to official purchases and diplomats' personal purchases. Amendment to the Sixth Schedule of the Delhi Value Added Tax Act, 2004 inserts an entry granting VAT exemption/refund to Borlaug Institute of South Asia (BISA) for official purchases and to personal purchases of its diplomats, enacted under the Commissioner's powers under section 103(2). The relief is subject to a procedural condition imposing a minimum invoice value eligible for refund of Rs. 1500/-.
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Provisions expressly mentioned in the judgment/order text.
VAT exemption/refund for Borlaug Institute of South Asia extended to official purchases and diplomats' personal purchases.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act, 2004 inserts an entry granting VAT exemption/refund to Borlaug Institute of South Asia (BISA) for official purchases and to personal purchases of its diplomats, enacted under the Commissioner's powers under section 103(2). The relief is subject to a procedural condition imposing a minimum invoice value eligible for refund of Rs. 1500/-.
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