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    <description>Reciprocal VAT exemption and refund facilities are extended to the High Commission of Jamaica for taxable goods purchased for official use and for the personal use of its diplomats. The Sixth Schedule to the Delhi Value Added Tax Act, 2004 is amended to include the High Commission in the List of Embassies. VAT refund remains subject to the prescribed minimum invoice value for each invoice, and the amendment operates from 21 November 2025.</description>
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