Rellocation of entry Nos to the Embassies/Organisations listed in the Sixth Schedule of the Delhi Value Added Tax Act, 2004. - 5(54)/Policy/VAT/2013/PF/1123-1135 - Delhi Value Added Tax

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE TAXES VYAPAR BHAWAN : I.P.ESTATE: NEW DELHI -110 002 NOTIFICATION No. 5(54)/Policy/VAT/2013/PF/1123-1135 Dated: 26/12/2013 Whereas, I, Prashant Goyal, 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 reallocate the 1 [ Sl. No.] to the Embassies/Organisations listed in the Sixth Schedule of the Delhi Value Added Tax Act, 2004 as per the details given below:- AMENDMENTS Diplomatic Missions/Consulates of Countries and International Organizations listed below and their Diplomats/International Officers in respect of Purchases made by them for official or personal use. PART A - LIST OF EMBASSIES 1 [Sl. No.] Registration No./TIN Embassy Name Condition A-1 07179892002 Afghanistan A-2 07709895445 Albania Republic of A-3 07089892003 Algeria A-4 07969892004 Angola A-5 07789892006 Argentina A-6 07699892007 Armenia A-7 07519892009 Australia A-8 07429892010 Austria A-9 07339892011 Azerbaijan A-10 07249892012 Bangladesh Except (a) on hotel bills, restaurant bills and utility bills in respect of both official purchases of the Mission/ Posts and personal purchases of diplomats. (b) on personal purchases by diplomats of locally manufactured goods, petrol, diesel and other fuel. A-11 07979892241 Bahrain A-12 0715989201 Belarus A-13 07949892015 Belgium A-14 07619895446 Benin Republic of A-15 07859892016 Bhutan A-16 07839892221 Bosnia Herzegovina A-17 07819892232 Botswana A-18 07769892017 Brazil A-19 07679892018 Brunei Darussalam A-20 07589892019 Bulgaria A-21 07749892222 Burkina Faso A-22 07529895447 Burundi Republic of A-23 07499892020 Cambodia A-24 07319892022 Canada A-25 07229892023 China A-26 07139892024 Columbia A-27 07049892025 Congo-Democratic Republic of A-28 07109892283 Costa Rica A-29 07359898693 Congo Republic of A-30 07749892028 Cote- D Ivoire A-31 07659892029 Croatia A-32 07569892030 Cuba A-33 07479892031 Cyprus A-34 07299892033 Czech Republic Only for invoices of ₹ 8200/- and above. A-35 07119892035 Denmark A-36 07659892223 Djibouti Republic of A-37 07459892236 Dominican Republic A-38 07819892038 Ecuador The minimum invoice value per purchase per dealer for exemption/refund of VAT in respect of the Embassy and Diplomats will be ₹ 12500/- A-39 07729892039 Egypt A-40 07989892284 EL Salvador Republic of A-41 07549892041 Eritrea A-42 07439895448 Estonia Republic of Exemption/refund for official and personal purchases of goods (except food items) by it and its diplomatic officers. A-43 07369892043 Ethiopia A-44 07279892044 Finland 2 [ Minimum invoice value should be ₹ 13,500/- and above. ] A-45 07189892045 France (a) Official purchases of the Embassy / Consulates General (Chancery and Residence of Heads of Mission/Post): (i) Exemption/Refund of VAT will be allowed only on purchase of office furniture, vehicles, functional office equipments, stationery, telephone, gas, electricity, water, internet, fuel and household items for the residence of the Head of Mission/ Head of Post (ii) Exemption/ Refund will not be allowed on repair and maintenance of vehicles other than the Flag car (official vehicle of the Ambassador/ Consul General) (iii) the minimum invoice value per purchase per dealer for exemption/ refund of VAT will be ₹ 9500 per invoice. (b) Personal purchases of the diplomatic level officers (other than Head of Mission/Head of Post) (i) Exemption/ Refund of VAT will be allowed only on purchase of vehicles. (ii) The minimum invoice value per purchase per dealer for exemption/refund of VAT will be 9,500 per invoice. A-46 07829891984 Georgia A-47 07259895450 Gabon Republic of For official purchases of Gabon in New Delhi. A-48 07349895449 Gambia Republic of A-49 07619892051 Germany (i) The minimum invoice value per purchase per dealer for exemption/ refund of VAT in respect of the Embassy/Consulates and Diplomats will be ₹ 5,600. (ii) In respect of personal purchases of diplomats, the maximum limit for exemption/refund will be ₹ 33,600 (excluding VAT on purchases of vehicles) per Financial Year. (iii) Exemption/refund of VAT will not be available in respect of food stuff and tobacco products. A-50 07439892053 Ghana A-51 07259892055 Greece A-52 07539892289 Guinea Republic of A-53 07069892305 Guatemala Republic of A-54 07169892056 Guyana A-55 07689892061 Hungary A-56 07419892064 Holy See A-57 07729892233 Iceland A-58 07239892066 Indonesia A-59 07149892067 Iran A-60 07059892068 Iraq A-61 07849892070 Ireland A-62 07579892073 Israel A-63 07399892075 Italy A-64 07309892076 Japan A-65 07129892078 Jordan A-66 07829892081 Kazakhstan A-67 07739892082 Kenya A-68 07649892083 Korea-Republic of A-69 07469892085 Korea (D.P.R) A-70 07289892087 Kuwait A-71 07109892089 Kyrghyz Republic of A-72 07899892091 Laos A-73 07809892092 Lebanon A-74 07629892094 Lesotho A-75 07449892096 Libya A-76 07669891975 Lithuania Republic of A-77 07359892097 Grand Duchy of Luxembourg (i) For official use: All purchases made against a single tax invoice subject to the restriction that the minimum invoice limit shall be ₹ 9000/- excluding tax For personal use of diplomats: (ii) The minimum invoice limit shall be ₹ 18,000/- excluding tax. (iii) Exemption/Refund of VAT shall not be granted on food items, drinks and meals. A-78 07579891976 Macedonia Republic of A-79 07649891986 Madagascar Republic of A-80 07269892098 Malaysia A-81 07179892099 Maldives A-82 07369892237 Malta A-83 07169895451 Mali Republic of A-84 07089892100 Mauritius A-85 07969892101 Mexico A-86 07879892102 Mongolia A-87 07789892103 Morocco A-88 07699892104 Mozambique A-89 07609892105 Myanmar A-90 07519892106 Namibia A-91 07429892107 Nepal A-92 07339892108 Netherlands A-93 07719892287 Niger Republic of Exemption/refund for its official purchases. A-94 07249892109 Nigeria A-95 07159892110 Norway A-96 07069892111 Oman A-97 07859892113 Palestine A-98 07679892115 Panama A-99 07569892224 Papua New Guinea A-100 07639892234 Paraguay A-101 07589892116 Philippines A-102 07499892117 Poland A-103 07229892120 Portugal A-104 07049892122 Qatar A-105 07839892124 Romania A-106 07659892126 Rwanda A-107 07569892127 Saudi Arabia A-108 07479892128 Senegal A-109 07299892130 Serbia Montenegro A-110 07809892286 Seychelles Republic of A-111 07209892131 Singapore (i) Exemption/refund of VAT will be granted for purchases for official use of High Commissioner/Consulate General/Consulate. (ii) The facility of exemption/refund of VAT on goods other than water, electricity and cooking gas withdrawn for purchases made for personal use of diplomats. A-112 07119892132 Slovak Republic A-113 07029892133 Slovenia A-114 07909892134 Somalia A-115 07819892135 South Africa Except purchases made by diplomats/ international officers for personal use A-116 07729892136 Spain A-117 07639892137 Sri Lanka A-118 07549892138 Sudan A-119 07079895452 South Sudan Republic of A-120 07459892139 Suriname A-121 07369892140 Sweden A-122 07279892141 Switzerland A-123 07189892142 Syria A-124 07389892226 Tanzania A-125 07189892239 Taipei Economic Cultural Centre (TECC) A-126 07179898695 Tajikistan Republic of A-127 07099892143 Thailand A-128 07219891980 Togo Republic of A-129 07889892145 Trinidad Tobago A-130 07799892146 Tunisia A-131 07709892147 Turkey A-132 07299892227 Turkmenistan A-133 07619892148 Uganda A-134 07529892149 Ukraine A-135 07349892151 United Arab Emirates A-136 07259892152 United Kingdom A-137 07169892153 Uruguay A-138 07079892154 USA A-139 07689892158 Uzbekistan A-140 07599892159 Venezuela A-141 07509892160 Vietnam A-142 07419892161 Yemen A-143 07329892162 Zambia A-144 07239892163 Zimbabwe PART B - ORGANISATIONS 1 [Sl. No.] Registration No./TIN Organisation Name Condition B-1 07939892166 Asian Development Bank (ADB) B-2 07849892167 Food and Agricultural Organization of the United Nations - FAO B-3 07759892168 International Labour Organization (ILO) B-4 07269892195 United Nation Children s Fund (UNICEF) B-5 07179892196 United Nations Development Programme (UNDP) B-6 07089892197 United Nations Educational, Scientific and Cultural Organization (UNESCO) B-7 07969892198 United Nations High Commissioner for Refugees (UNHCR) B-8 07699892201 United Nations Information Centre (UNIC) B-9 07609892202 United Nations Military Observer Group for India and Pakistan (UNMOGIP) B-10 07519892203 United Nations Population Fund (UNFPA) B-11 07429892204 World Health Organization (WHO) B-12 07249892206 International Centre for Genetic Engineering and Technology (ICGEB) B-13 07159892207 European Union B-14 07069892208 League of Arab States B-15 07949892209 Afro-Asian Rural Development Organization B-16 07859892210 Asian-African Legal Consultative Organization B-17 07679892212 United States Agency for International Development Mission (USAID) B-18 07589892213 World Bank B-19 07499892214 International Finance Corporation B-20 07319892216 International Monetory Fund B-21 07229892217 World Food Programme B-22 07139892218 Asian Pacific Centre for Transfer of Technology B-23 07049892219 International Committee of Red Cross (ICRC) B-24 07929892220 International Corps Research Institute for the Semi-Arid Tropics (ICRISAT) B-25 07109891992 Commonwealth Education Media Centre for Asia (CEMCA) B-26 07309891979 South Asian University, New Delhi (which includes its project office) FOR VAT exemption/refund on official purchases and Personal purchases of its Internationally recruited officers. B-27 07559891987 Global Development Network (GDN) In respect of its official purchase in New Delhi and personal purchases of its internationally recruited officials B-28 07899892285 South Asia Regional Delegation of International Federation of Red Cross and Red Crescent Societies in New Delhi In respect of official purchases. B-29 07449892290 Borlaug Institute of South Asia (BISA), New Delhi B-30 7959895453 United Nation Economic and Social Commission for Asia and the Pacific (UNESCAP-SSWA), New Delhi Further, the sale price of the goods purchased by the Embassy/Organisations/ qualified persons from a registered dealer against each single tax invoice/retail invoice should exceed rupees five thousand (excluding tax paid, if any) or such other amount as may be notified or unless specified against any of the Embassy/Organisation. This Notification shall come into force with immediate effect. (Prashant Goyal) Commissioner, Value Added Tax ------------------- Notes:- 1. Substituted vide Notification No.F.5(54)/Policy/VAT/2013/PF/1401-1413 Dated:31-03-2014, before it was read as, entry Nos 2. Inserted vide F.5/54/Policy/VAT/2003/PF/126-137 - Dated 30-4-2015, w.e.f. 01/01/2015