VAT exemption for embassy and diplomats' purchases enables refund relief under reciprocity and administrative order. Amendment inserts the Republic of Congo into the Sixth Schedule of the Delhi Value Added Tax Act to allow exemption/refund of VAT for official purchases of its Embassy in New Delhi and personal purchases of its diplomats, implemented by an administrative notification by the Commissioner on the basis of reciprocity from the national Ministry of External Affairs, with a later notification replacing the original sub-entry numbering.