WHEREAS the Commissioner, Value Added Tax, Deptt. of Trade & Taxes, Govt. of the National Capital Territory of Delhi, being 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), amended Act, 2009 (Delhi Act 01 of 2010) hereby, makes the following amendments in the Sixth Schedule of the Act, namely:-

AMENDMENTS

In the Sixth Schedule of the Delhi Value Added Tax Act, 2004- Amended Act 2009 (Delhi Act 01 of 2010.)

(i) In the entry at Sl. No.1, in part-A, new sub-entry after SL .No. (1) Shall be inserted, namely:-

"(1A) Republic of Albania
- Exemption / refund of VAT for official purchases of the Embassy of the Republic of Albania in New Delhi and personal purchases of its diplomats."

(ii) In the entry at Sl. No.1, in part-A, new sub-entry after Sl. No. (32) Shall be inserted, namely:-

"(32C) Republic of Gambia
- Exemption / refund of VAT for official purchases of the High Commission of the Republic of Gambia in New Delhi and personal purchases of its diplomats."

This notification shall come into force with immediate effect