WHEREAS the Ministry External Affairs. Govt. of India have vide their letter No.D-II/451/12 (04)/2011 Dt. 17/02/2011 & letter No. D-II/451/12 (04)/2011 with principal of reciprocity, requested the Govt. of NCT of Delhi to grant VAT Exemption/refund for the Republic of Togo & Republic of Mali in New Delhi and whereas I am of the opinion that it is expedient in the interest of general public so to do.

Now, therefore, in exercise of the powers conferred by sub-section (2) of Section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), I Jalaj Shrivastva, Commissioner Value Added Tax, Govt. of NCT of Delhi, hereby makes the following amendments in the sixth Schedule of the said Act namely:

AMNEDMENTS

In the Sixth Schedule of the Delhi Value Added Tax Act, 2004-(Delhi Act 03 of 2005)

(i) in the entry at Sl. No. 1, in part-A new sub-entry Sl. No. 97 shall be inserted, namely:-

"(97A) Republic of Togo

Exemption/refund of VAT for official purchases of the Embassy of the Republic of Togo in New Delhi and personal purchases of the its Diplomats. The Minimum invoice value be Rs. 1500/-"

(ii) in the entry at Sl. No.1 in part-A new sub-entry after Sl. No.(59A) shall be inserted, namely:-

"(59B) Republic of Mali

Exemption/ refund of VAT of official purchase of Embassy of the Republic of Mali in New Delhi and personal of its diplomats. The minimum invoice value will be Rs. 1500/-"

This notification shall come into force with immediate effect

(JALAJ SHRIVASTAVA)

Commissioner, Value Added Tax