VAT exemption for Republic of Niger covers official and diplomats' personal purchases, subject to a minimum invoice threshold. The Sixth Schedule of the Delhi Value Added Tax Act, 2004 is amended to insert a provision granting VAT exemption/refund to the Republic of Niger in New Delhi for official purchases and personal purchases of its diplomats, enacted under the Commissioner's power under subsection (2) of Section 103, subject to a prescribed minimum invoice threshold for refund eligibility.
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 Republic of Niger covers official and diplomats' personal purchases, subject to a minimum invoice threshold.
The Sixth Schedule of the Delhi Value Added Tax Act, 2004 is amended to insert a provision granting VAT exemption/refund to the Republic of Niger in New Delhi for official purchases and personal purchases of its diplomats, enacted under the Commissioner's power under subsection (2) of Section 103, subject to a prescribed minimum invoice threshold for refund eligibility.
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