GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE & TAXES
VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002
Notification No. 5(54)/Policy/VAT/2013/PF/1123-1135 Dated 26th December, 2013
Whereas, I, Prashant Goyal, 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 sub-section (2) of section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 03 of 2005), I hereby reallocate the entry Nos to the Embassies/Organisations listed in the Sixth Schedule of the Delhi Value Added Tax Act, 2004 as per the details given below:-
AMENDMENTS
Diplomatic Missions/Consulates of Countries and International Organizations listed below and their Diplomats/International Officers in respect of Purchases made by them for official or personal use.
PART A - LIST OF EMBASSIES
(b) on personal purchases by diplomats of locally manufactured goods, petrol, diesel and other fuel.
(i) Exemption/Refund of VAT will be allowed only on purchase of office furniture, vehicles, functional office equipments, stationery, telephone, gas, electricity, water, internet, fuel and household items for the resi-dence of the Head of Mission/ Head of Post
(ii) Exemption/ Refund will not be allowed on repair and maintenance of vehicles other than the Flag car (official vehicle of the Ambassador/ Consul General)
(iii) the minimum invoice value per purchase per dealer for exemption/ refund of VAT will be Rs.9500 per invoice.
(b) Personal purchases of the diplomatic level officers (other than Head of Mission/Head of Post)
(i) Exemption/ Refund of VAT will be allowed only on purchase of vehicles.
(ii) The minimum invoice value per purchase per dealer for exemption/refund of VAT will be 9,500 per invoice.
(ii) In respect of personal purchases of diplomats, the maximum limit for exemption/refund will be Rs.33,600 (excluding VAT on purchases of vehicles) per Financial Year.
(iii) Exemption/refund of VAT will not be available in respect of food stuff and tobacco products.
(ii)The minimum invoice limit shall be Rs.18,000/-excluding tax.
(iii)Exemption/Refund of VAT shall not be granted on food items, drinks and meals.
(ii)The facility of exemption/refund of VAT on goods other than water, electricity and cooking gas withdrawn for purchases made for personal use of diplomats.
i. Telephone, Internet, Electricity, Water and Gas Bills of Chancery Premises and Embassy Residence and other telephone bills which are in the name of Embassy.
ii. Office Stationery, Office equipment, electronic items like Refrigerator, Television, Air Conditioner etc. for official use.
iii. Fuel/petrol used by office cars and vehicles owned by diplomatic officers.
(B) The facility of VAT refund shall be available to the Diplomatic Officers on purchase of items viz.:-
i. Automobile - one no.
ii. Motorcycle - one no.
iii. Television - two nos.
iv. Washing machine - one no.
v. Air conditioners - two nos.
vi. Personal computer - one no.
vii. Oven and microwave - one each
(C) Non-diplomatic officers can purchase the items listed at para (B) above, within six months of their arrival.
PART B - ORGANISATIONS
Further, the sale price of the goods purchased by the Embassy/Organisations/qualified persons from a registered dealer against each single tax invoice/retail invoice should exceed rupees five thousand (excluding tax paid, if any) or such other amount as may be notified or unless specified against any of the Embassy/Organisation.
This Notification shall come into force with immediate effect.
(Prashant Goyal)
Commissioner, Value Added Tax