WHEREAS the Ministry of External Affairs, Govt, of India have vide their letter No.D-ll/451/12(03)/2011 dated 07/02/2011, with the principles of reciprocity, requested the Govt, of NCT of Delhi to grant VAT Exemption/ refund for the Republic of Benin 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 Rajendra Kumar, Commissioner, Value Added Tax, Government of NCT of Delhi, hereby make the following amendment in the Sixth Schedule of the said Act, namely:-

AMENDMENT

In the Sixth Schedule of the Delhi Value Added Tax Act, 2004 -

(i) In the entry at SI. No.1, in part-A, new sub-entry after SI .No.11 shall be inserted, namely:-

"(11 A) Republic of Benin

Exemption / refund of VAT for official purchases of the Embassy of the Republic of Benin in New Delhi and personal purchases of its diplomats.

The Minimum invoice value will be Rs.1500/- "

This notification shall come into force with immediate effect.

(Rajendra Kumar)

Commissioner, Value Added Tax