Home India Government of The National Capital Territory of Delhi Whereas the Ministry of External Affairs Government of India...
Date: 2017-05-11 Category: Extra Ordinary State: Union Government Country: India

Whereas the Ministry of External Affairs Government of India in accordance

Issued by Government of The National Capital Territory of Delhi · Trade and Taxes Department

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Executive Summary & Key Takeaways

This notification, issued by the Government of the National Capital Territory of Delhi on May 9, 2017, amends the Sixth Schedule of the Delhi Value Added Tax Act, 2004. Specifically, it adds the Republic of Fiji to the list of embassies eligible for Value Added Tax (VAT) exemption/refund on vehicle purchases for personal use, based on the principle of reciprocity as requested by the Ministry of External Affairs, Government of India (letter No.DII45112092016 dated 07th October, 2016). The amendment inserts a new sub-entry, A148, with Registration No. 07817206879 for the Republic of Fiji, effective immediately. The notification is issued under the authority of subsection 2 of Section 103 of the Delhi Value Added Tax Act, 2004 (Delhi Act 03 of 2005) by H. Rajesh Prasad, Commissioner, Value Added Tax.

Key Entities Referenced

Republic of Fiji: A foreign nation whose embassy in New Delhi is seeking VAT exemption. New Delhi, Delhi: The location of the Fiji embassy and the government issuing the VAT exemption. Ministry of External Affairs: The Government of India ministry that requested the VAT exemption for the Fiji embassy. Government of National Capital Territory of Delhi: The Delhi government entity responsible for granting the VAT exemption. Delhi Value Added Tax Act, 2004: The legislation being amended to include the VAT exemption for the Republic of Fiji embassy. H. Rajesh Prasad: Commissioner, Value Added Tax, Government of National Capital Territory of Delhi. VAT exemption: Exemption of Value Added Tax
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REGISTERED No. D.L.-33002/99 GOVERNMENT OF INDIA EXTRAORDINARY PUBLISHED BY AUTHORITY 177] 50 No. 177] DELHI, THURSDAY, MAY 11, 2017/VAISAKHA 21, 1939 [N.C.T.D. No. 50 —IV PART—IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI fnYyh] 9 ebZ] 2017 .—pwfad fons'k ea=ky;] Hkkjr ljdkj ds i= la[;k Mh&II@451@12¼09½@2016 fnukad 07@10@2016 ds }kjk ikjLifjdrk ds fl)kra ks a ds vuq:Ik ubZ fnYyh es a fQth x.kjkT; ds nwrkokl d s jktuf;dksa ds }kjk okgu ds futh iz;ksx grs q [kjhn ds i{k esa] oSV fjQaM dh NwV@lqfo/kk iznku djus ds fy;s jk"Vªh; jkt/kkuh {k=s ] fnYyh ljdkj ls vuqjks/k fd;k x;k gSA vkSj pwafd eSa] ,p- jkts'k izlkn] vk;qDr] ewY; laof/kZr dj] jk"Vªh; jkt/kkuh {k=s fnYyh ljdkj] ;g ekurk gw a fd ,slk djuk tu lk/kkj.k ds fgr esa lehphu gSA vc blfy,] fnYyh ewY; laof/kZr dj vf/kfu;e] 2004 ¼2005 dk fnYyh vf/kfu;e 03½ dh /kkjk 103 dh mi/kkjk ¼2½ }kjk iznRr 'kfDr;ksa dk iz;ksx djr s gq,] eSa ,rn~}kjk mDr vf/kfu;e dh NBh vuqlwph esa fuEufyf[kr la”kks/ku djrk gw a vFkkZr~%& fnYyh ewY; laof/kZr dj vf/kfu;e] 2004 ¼2005 dk fnYyh vf/kfu;e 03½ dh NBh vuqlwph esa] izfo"V la[;k 1 ds Hkkx&d x.kjkT;ks a dh lwph esa Øe la[;k ,&147] ds mijkar ubZ mi&izfof"V lfUufo"V dh tk,xh] vFkkZr~ %& ^^ ,&148 07817206879 fQth x.kjkT; ** mijksDr la'kks/ku rqjar izHkko ls ykxw gksxkA ,p- jkts'k izlkn] vk;qDr] ewY; laof/kZr dj 3079 DG/2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] DEPARTMENT OF TRADE AND TAXES NOTIFICATION Delhi, the 9th May, 2017 No. F. 5(54)/Policy/VAT/2013/PF/193-204.—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 Embassy of the High Commission of the Republic of Fiji in New Delhi, on the purchase of vehicles for personal use, as per the prevailing rules and norms vide their letter No.D-II/451/12(09)/2016 dated 07th October, 2016. And, whereas, I, H. Rajesh Prasad, 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. 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 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-147, the following shall be inserted, namely:— “ S.No. Registration No. Name of the Republic A-148 07817206879 Republic of Fiji ” This notification shall come into force with immediate effect. H. RAJESH PRASAD, 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.

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