WHEREAS the Lt. Governor of the National Capital Territory of Delhi is of the opinion that it is expedient in the interest of general public so to do, in exercise of the powers conferred by section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), hereby, makes the following amendment in the sixth Schedule of the Act, namely: -
AMENDMENTS
In the Sixth Schedule of the Delhi Value Added Tax Act, 2004,-
1. Below S.No.1, in part-A, for the entry (89) relating to "SOUTH AFRICA" the following shall be substituted, namely: -
(89) SOUTH AFRICA- except
(a) purchases made by diplomats/international officers for personal use.
This notification shall come into force with immediate effect.