GOVERNMENT OF NCT OF DELHI

DEPARTMENT OF TRADE & TAXES

VYAPAR BHAWAN, NEW DELHI

CIRCULAR No. 17 of 2013-14 F.3(349)/Policy/VAT/2013/829-837 Dated: 24th September, 2013

Sub: Clarification regarding claim by Embassy, High Commission and International Organisation.

In pursuance of this Department's Notification No.F.3(349)/Policy/VAT/2013/645-657 dated 19/08/2013, it is clarified that the Embassies, High Commissions and International Organizations listed in the Sixth Schedule of the Delhi Value Added Tax Act, 2004, can claim refund within three months from the end of relevant quarter as provided in Rule 35(2) and proviso thereto. The Registration No./TIN of Embassy/High Commission/International Organisation should be mentioned on the retail/ tax invoice and tax amount (VAT) should also be mentioned separately.

Further, Diplomats/staff of the Embassy/Organisation, wherever eligible, can also use the same registration No./TIN as that of the concerned Embassy/High Commission/International Organisation used for making purchases. No separate Registration No./TIN for Diplomats/Staff is necessary for claiming refund. However, tax/invoice must contain the name of the Diplomat/Staff as the individual purchaser.

This issues with the approval of Commissioner, VAT.

(Sanjeev Ahuja)

Spl. Commissioner (Policy)