Amendment in Sixth Schedule of the Act for grant of facility to the Embassy of Republic of Gabon. - F. 5(54)/Policy-II/VAT/ 2011-12/726-738 - Delhi Value Added Tax
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VAT exemption extends refund facility to Embassy purchases under an amended Sixth Schedule provision. Amendment inserts new sub-entry (32B) in the Sixth Schedule to provide VAT refund/exemption for official purchases by the Embassy of the Republic of Gabon in New Delhi, effective immediately, pursuant to authority conferred by sub section (2) of Section 103 of the Delhi Value Added Tax Act, 2004; a minimum invoice value eligible for refund is prescribed as Rs.1500/-.
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 extends refund facility to Embassy purchases under an amended Sixth Schedule provision.
Amendment inserts new sub-entry (32B) in the Sixth Schedule to provide VAT refund/exemption for official purchases by the Embassy of the Republic of Gabon in New Delhi, effective immediately, pursuant to authority conferred by sub section (2) of Section 103 of the Delhi Value Added Tax Act, 2004; a minimum invoice value eligible for refund is prescribed as Rs.1500/-.
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