This notification, issued by the Government of the National Capital Territory of Delhi, Department of Trade and Taxes, effective May 9, 2017, amends the Sixth Schedule of the Delhi Value Added Tax (VAT) Act, 2004. The amendment adds the Republic of Equatorial Guinea to the list of embassies eligible for VAT exemption/refund on taxable goods purchased for official use and personal use by its diplomats in New Delhi. This decision follows a request from the Ministry of External Affairs, Government of India, based on the principle of reciprocity. The specific amendment inserts "Republic of Equatorial Guinea" with Registration No. 07357211691 as Sl.No. A149 in Part A of Entry No. 1 of the Sixth Schedule. The notification is issued under the authority of subsection 2 of Section 103 of the Delhi Value Added Tax Act, 2004, by H. Rajesh Prasad, Commissioner, Value Added Tax.
Key Entities Referenced
Government of National Capital Territory of Delhi: The governing body of the National Capital Territory of Delhi, responsible for implementing and administering policies, including those related to VAT.
Ministry of External Affairs: A department of the Government of India that deals with the foreign relations of India.
Republic of Equatorial Guinea: A country in Central Africa, whose embassy in New Delhi is the subject of the VAT exemption/refund request.
New Delhi: The capital city of India, location of the Embassy of the Republic of Equatorial Guinea, and where the VAT exemption is to be applied.
Delhi Value Added Tax Act, 2004: The legislation governing Value Added Tax (VAT) within the National Capital Territory of Delhi.
H. Rajesh Prasad: The Commissioner of Value Added Tax, Government of National Capital Territory of Delhi, who issued the notification regarding the VAT exemption.
VAT exemptionrefund: The core subject of the policy, granting a refund on Value Added Tax (VAT) for the Embassy of the Republic of Equatorial Guinea.
Vaisakha: A month in the Hindu calendar, indicating the date of the policy document.
REGISTERED No. D.L.-33002/99
GOVERNMENT OF INDIA
EXTRAORDINARY
PUBLISHED BY AUTHORITY
178] 51
No. 178] DELHI, THURSDAY, MAY 11, 2017/VAISAKHA 21, 1939 [N.C.T.D. No. 51
—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@12¼10½@2016 fnukad 13@10@2016 ds }kjk ikjLifjdrk ds fl)kra ks a ds vuq:Ik ubZ fnYyh es a
bDosVksfj;y fxuh x.kjkT; ds nwrkokl ds jktuf;dks a ds }kjk lHkh dj ;kXs ; oLrqvksa dh vf/kdkfjd ,oa futh iz;ksx
grs q [kjhn ds i{k es]a oSV fjQaM dh NwV@lqfo/kk iznku dju s ds fy;s jk"Vªh; jkt/kkuh {ks=] 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 {ks= 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~%&
3093 DG/2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
”
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 ,&148] ds mijkar ubZ mi&izfof"V lfUufo"V dh tk,xh] vFkkZr~ %&
^^
,&149 07357211691 bDosVksfj;y fxuh x.kjkT;
**
mijksDr la'kks/ku rqjar izHkko ls ykxw gksxkA
,p- jkts'k izlkn] vk;qDr] ewY; laof/kZr dj
DEPARTMENT OF TRADE AND TAXES
NOTIFICATION
Delhi, the 9th May, 2017
No. F. 5(54)/Policy/VAT/2013/PF/205-216.—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 Equatorial Guinea 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(10)/2016 dated 13th 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-148, the following shall be inserted, namely:—
“
S.No. Registration No. Name of the Republic
A-149 07357211691 Republic of Equatorial Guinea
”
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.