**Executive Summary**
This notification, issued on July 1, 2026, amends the Sixth Schedule of the Delhi Value Added Tax Act, 2004, to include the High Commission of Jamaica in the list of entities eligible for VAT exemptions and refunds. Effective retrospectively from November 21, 2025, the amendment facilitates tax-free purchases for official embassy use and the personal use of its diplomats. A critical provision mandates a minimum invoice threshold of Rs. 5,000 for any VAT refund claim.
**Key Points / Main Content**
**Legislative Amendment**
* The Commissioner of Value Added Tax exercised powers under Section 103(2) of the Delhi Value Added Tax Act, 2004 (Delhi Act 03 of 2005) to amend the Sixth Schedule.
* The High Commission of Jamaica is officially added to Part-A (List of Embassies) under Sl. No. A-152.
**Registration and Scope**
* The High Commission of Jamaica is assigned Registration No. 07987227930.
* The facility covers VAT exemption or refunds on the payment of all taxable goods for official embassy use and the personal use of its diplomats.
* The grant of this facility is based on the principle of reciprocity following a request from the Ministry of External Affairs, Government of India.
**Requirements and Effective Date**
* A mandatory condition for the refund of Value Added Tax is a minimum invoice value of Rs. 5,000 per invoice.
* The notification is granted retrospective effect from November 21, 2025.
**Impact Analysis**
**High Commission of Jamaica**
**Impact**
The embassy and its diplomats are now eligible for VAT refunds/exemptions on taxable goods purchased in the National Capital Territory of Delhi.
**Action Required**
The embassy must ensure that all invoices for which a refund is claimed meet the minimum value requirement of Rs. 5,000 and utilize Registration No. 07987227930.
**Department of Trade and Taxes, GNCTD**
**Impact**
The department is responsible for updating its list of tax-exempt entities and processing refund claims for the newly added embassy.
**Action Required**
Administrative records must be updated to include Sl. No. A-152 in the Sixth Schedule, and tax officers must verify that refund claims satisfy the minimum invoice threshold and the effective date of November 21, 2025.
**Vendors/Sellers of Taxable Goods**
**Impact**
Businesses selling taxable goods to the High Commission of Jamaica or its diplomats must recognize the entity's exempt status under the Delhi VAT Act.
**Action Required**
Vendors must issue invoices referencing the embassy’s registration number and maintain records for transactions exceeding the Rs. 5,000 threshold to facilitate the refund process.
Key Entities Referenced
Delhi Value Added Tax Act, 2004: The primary legislation under which the Commissioner exercises power to amend tax exemption schedules.
High Commission of Jamaica: The diplomatic mission in New Delhi granted facility for VAT exemption and refunds on taxable goods for official and personal use.
Sixth Schedule of the Delhi Value Added Tax Act, 2004: The specific statutory schedule that lists embassies and organizations entitled to VAT refunds, amended to include Jamaica.
Department of Trade and Taxes, GNCTD: The government department responsible for issuing the notification and administering VAT regulations in Delhi.
Ministry of External Affairs: The central government ministry that requested the tax exemption based on the principle of diplomatic reciprocity.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.-GअID.-H0x8xx0 72026-274257
SG-DLxx-ExG-0ID8E0x7x2x0 26-274257
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 170] DELHI, THURSDAY, JULY 2, 2026/ASHADHA 11, 1948 [N. C. T. D. No. 88
भाग IV
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DEPARTMENT OF TRADE AND TAXES
NOTIFICATION
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:
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.