Full Text
REGD. No. D. L.-33002/99
GOVERNMENT OF INDIA
Delhi Gazette
SG-DL-E-14102025-266915
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 310]
DELHI, MONDAY, OCTOBER 13, 2025/ASVINA 21, 1947
[N. C. T. D. No. 282
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
NOTIFICATION
Delhi, the 8th October, 2025
No. 5(54)/Policy/VAT/2013/PF/545-553. 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 Republic
of Cameroon 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)/01/2024 Dated 28 July 2024.
2. And, whereas, I, Nandini Paliwal, 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 SI. No. A-150, the following shall be inserted, namely:-
+---------+------------------+---------------------+
| SI. No. | Registration No. | Name of the Embassy |
+---------+------------------+---------------------+
| A-151 | 07957227754 | Republic of Cameroon|
+---------+------------------+---------------------+
"
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 28.7.2024.
NANDINI PALIWAL, Commissioner, Value Added Tax
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and Published by the Controller of Publications, Delhi-110054.
GORAKHA NATH Digitally signed by GORAKHA NATH
YADAVA
YADAVA
Date: 2025.10.14 15:14:43 +05'30'