Sixth Schedule amendment adds specified foreign countries to the VAT schedule, changing retrospective applicability of VAT entries. Amendment to the Sixth Schedule of the Delhi Value Added Tax Act inserts new sub-entries in Part A at Sl. No. 1 to include Botswana, Iceland, Papua New Guinea and USA, each provisionally given retrospective commencement in the notification issued under section 103, thereby expanding the Schedule's list of jurisdictions relevant to VAT application.