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    <title>VAT exemption and refund eligibility expands to Jamaica&#039;s High Commission, subject to the minimum invoice-value condition.</title>
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    <description>The Sixth Schedule to the Delhi Value Added Tax Act, 2004 is amended to add the High Commission of Jamaica to the listed embassies eligible for VAT exemption or refund on taxable goods purchased for official use and for diplomats&#039; personal use, reflecting reciprocal treatment. VAT refunds require each invoice to meet the prescribed minimum value of Rs. 5,000. The earlier notification on the subject is rescinded with immediate effect, and the amendment operates from 21 November 2025.</description>
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      <description>The Sixth Schedule to the Delhi Value Added Tax Act, 2004 is amended to add the High Commission of Jamaica to the listed embassies eligible for VAT exemption or refund on taxable goods purchased for official use and for diplomats&#039; personal use, reflecting reciprocal treatment. VAT refunds require each invoice to meet the prescribed minimum value of Rs. 5,000. The earlier notification on the subject is rescinded with immediate effect, and the amendment operates from 21 November 2025.</description>
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