WHEREAS the Ministry of External Affairs, Government of India in accordance with the principle of reciprocity have requested the Government of National Capital Territory of Delhi to grant facilities for exemption/refund of VAT in respect of official and personal purchases of Embassy of the Republic of Gabon in New Delhi vide their letter No.D-II/451/12(3)/2012 dated 03.08.2012.

And whereas, I Rajendra Kumar, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, am of the opinion that it is expedient in the public interest to do so.

Now, therefore, in exercise of the powers conferred by subsection (2) of Section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), I hereby make the following amendments in the sixth schedule of the said Act with immediate effect, namely:

AMENDMENTS

In the Sixth Schedule of the Delhi Value Added Tax Act, 2004 (Delhi Act 03 of 2005), in the entry at SI. No. 1 in part-A, new sub-entry below SI. no. (32A) shall be inserted, namely:-

"(32B) for official purchases of Republic of Gabon in New Delhi."

Minimum Invoice value eligible for refund shall be Rs.1500/-."

(RAJENDRA KUMAR)

COMMISSIONER, VALUE ADDED TAX