**Executive Summary**
This document, a notification from the Government of the National Capital Territory of Delhi, amends the Delhi Value Added Tax Act of 2004 to grant VAT refund/exemption to the Embassy of the Republic of Cameroon in New Delhi, effective from July 28, 2024. This decision follows a request from the Ministry of External Affairs based on the principle of reciprocity. The amendment adds the Republic of Cameroon to the list of embassies eligible for VAT refunds.
**Key Points / Main Content**
* **Amendment to Delhi Value Added Tax Act, 2004:**
* Adds the Republic of Cameroon Embassy to the list of embassies eligible for VAT refunds.
* This is done by inserting a new sub-entry (A-151) in the Sixth Schedule, Part-A of the Act, after A-150.
* The Republic of Cameroon Embassy's registration number is 07957227754.
* **VAT Refund Condition:**
* The VAT refund is conditional. The minimum invoice value for each claim must be Rs. 5000/-.
* **Effective Date:**
* The notification is effective from July 28, 2024.
* **Basis for Decision:**
* The Ministry of External Affairs requested the VAT refund/exemption on the basis of reciprocity.
**Impact Analysis**
**The Republic of Cameroon Embassy in New Delhi**
* **Impact:** Entitled to VAT refunds on all taxable goods for official and personal use of its diplomats, subject to the minimum invoice value condition.
* **Action Required:** To avail VAT refunds, ensure each invoice meets the minimum value of Rs. 5000/- and follow the prescribed procedures for VAT refund claims.
**Delhi Government (Value Added Tax Department)**
* **Impact:** Required to process VAT refund claims from the Republic of Cameroon Embassy, adhering to the new amendment.
* **Action Required:** Update internal systems and procedures to accommodate the new entry and ensure compliance with the minimum invoice value condition.
**Businesses in Delhi**
* **Impact:** May receive refund claims from the Embassy of the Republic of Cameroon.
* **Action Required:** Ensure invoices to the Embassy of the Republic of Cameroon are clear and in compliance to enable easy processing for refunds.
Key Entities Referenced
Delhi Value Added Tax Act, 2004 (Delhi Act 03 of 2005): The primary law being amended by this notification.
Ministry of External Affairs: The ministry that requested the VAT exemption/refund facility.
Republic of Cameroon: The country whose embassy in New Delhi will receive the VAT refund/exemption.
Delhi: The National Capital Territory where the policy applies.
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
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असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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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
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.