GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE & TAXES

VYPAR BHAVAN, I.P. ESTATE, NEW DELHI-110002

NOTIFICATION No. F.5(54)/Policy/VAT/2014/PF/180-192 Dated 18th July, 2014

WHEREAS the Ministry of External Affairs, Government of India, has requested the Government of National Capital Territory of Delhi to grant facility of VAT exemption/refund to Embassy of the Russian Federation in New Delhi, its Consulates in India, and the officials (and members of their families) working in Embassy/Consulate of Russian Federation vide their letter No. D-II/451/12(27)/2007 dated 12.06.14.

2. And, whereas, I, Amit Yadav, 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.

3. 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 make the following amendments in the Sixth Schedule of the said Act namely:

AMENDMENTS

4. In the Sixth Schedule appended to the Delhi Value Added Tax Act, 2004 (Delhi Act 03 of 2005 ), in Entry No. 1, in Part-A- List of embassies, after SL.No. A-145, the following shall be inserted, namely.-

5. The facility of VAT Refund shall be available to the said Embassy and the officials (And members of their families) but excluding locally recruited staff irrespective of the citizenship.

This notification shall come into force with effect from 1st July, 2014

(Amit Yadav)

Commissioner, Value Added Tax