Amendment in 6th Schedule

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-08072026-274257 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 170] | DELHI, THURSDAY, JULY 2, 2026/ASHADHA 11, 1948 | [N. C. T. D. No. 88 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI Delhi, the 1st July, 2026 F. No. 5(54)/Policy/VAT/2013/PF/246-256.— Whereas, the Ministry of External Affairs, Government of India, in accordance with the principle of reciprocity has requested the government of National Capital Territory of Delhi to grant facility of VAT exemption/refund to the Embassy of the High Commission of Jamaica in New Delhi, on the payment of all the taxable goods for official use and for personal use of its diplomats vide their letter NO.-D-II/451/12(03)/2025 Dated 21 November 2025. 2. And, whereas, I, Nikhil 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. 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: (1) 2 DELHI GAZETTE : EXTRAORDINARY PART IV] 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-151, the following shall be inserted, namely:- Sl. No. | Registration No. | Name of the Embassy A-152 | 07987227930 | HIGH COMMISSION OF JAMAICA 5. The refund of Value Added Tax will be subject to the condition that the minimum invoice value for each invoice would be Rs. 5000/-. This notification shall come into force with effect from 21.11.2025. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, NIKHIL KUMAR, Commissioner, Value Added Tax Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. VINOD KUMAR Digitally signed by VINOD KUMAR Date: 2026.07.08 17:20:42 +05'30'