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    <description>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/-.</description>
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