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of <h1>Delhi VAT Act Amended: Sixth Schedule Now Includes VAT Exemption for Republic of Niger Embassy Purchases Over Rs. 5000</h1> The Government of the National Capital Territory of Delhi amended the Sixth Schedule of the Delhi Value Added Tax Act, 2004, to include the Republic of Niger's embassy in New Delhi. This amendment allows for VAT exemption or refund on official purchases made by the embassy, effective from January 1, 2013. The minimum invoice value eligible for a refund is set at Rs. 5000. This decision follows a request from the Ministry of External Affairs, based on reciprocity principles, to extend VAT refund facilities to the Republic of Niger's official purchases.
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