VAT exemption for diplomatic official purchases: Republic of Niger added to eligible list; refund subject to minimum invoice requirement. Addition of the Republic of Niger, New Delhi to the Sixth Schedule list permits VAT exemption/refund for its official purchases; the refund is subject to a minimum invoice value eligible for refund of Rs.5000 and is effective from 01.01.2013, modifying the entry in Part A, Sl. No.1 (sub-entry 68A) of the Sixth Schedule.