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reallocation of entry Nos to the Embassies/Organisations listed in the Sixth Schedule of the Delhi Value Added Tax Act, 2004.
January, 29th 2014
                            DEPARTMENT OF TRADE & TAXES
                   VYAPAR BHAWAN : I.P.ESTATE: NEW DELHI -110 002


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 entry Nos to the
Embassies/Organisations listed in the Sixth Schedule of the Delhi Value Added Tax Act, 2004 as per the
details given below:-


   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
       Entry     Registration      Embassy Name                             Condition
        No.        No./TIN
        A-1    07179892002      AFGHANISTAN
        A-2    07709895445      ALBANIA REPUBLIC
        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&
       A-17    07819892232      BOTSWANA

       A-18    07769892017      BRAZIL
       A-19    07679892018      BRUNEI
       A-20    07589892019      BULGARIA
       A-21    07749892222      BURKINA FASO

       A-22    07529895447      BURUNDI REPUBLIC

       A-23    07499892020      CAMBODIA
       A-24    07319892022      CANADA
       A-25    07229892023      CHINA
       A-26    07139892024      COLUMBIA

Entry    Registration     Embassy Name                              Condition
 No.       No./TIN
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 Rs.8200/- and above.
A-35    07119892035     DENMARK
A-36    07659892223     DJIBOUTI REPUBLIC
A-37    07459892236     DOMINICAN
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 Rs.12500/-
A-39    07729892039     EGYPT
A-40    07989892284     EL SALVADOR
                        REPUBLIC OF
A-41    07549892041     ERITREA
A-42    07439895448     ESTONIA REPUBLIC       Exemption/refund for official and personal purchases
                        OF                    of goods (except food items) by it and its diplomatic
A-43    07369892043     ETHIOPIA
A-44    07279892044     FINLAND
A-45    07189892045     FRANCE                (a) Official purchases of the Embassy / Consulates
                                              General (Chancery and Residence of Heads of

                                               (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 resi-dence 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
                                              Rs.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
A-46    07829891984     GEORGIA

A-47    07259895450     GABON REPUBLIC        For official purchases of Gabon in New Delhi.
A-48    07349895449     GAMBIA REPUBLIC
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 Rs.5,600.
                                               (ii) In respect of personal purchases of diplomats, the
                                              maximum limit for exemption/refund will be Rs.33,600
                                              (excluding VAT on purchases of vehicles) per Financial
                                              (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
A-53    07069892305     GUATEMALA
                        REPUBLIC OF
A-54    07169892056     GUYANA

Entry    Registration     Embassy Name                               Condition
 No.       No./TIN
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
A-72    07899892091     LAOS
A-73    07809892092     LEBANON
A-74    07629892094     LESOTHO
A-75    07449892096     LIBYA
A-76    07669891975     LITHUANIA REPUBLIC
A-77    07359892097     GRAND DUCHY OF          (i) For official use:
                        LUXEMBOURG              All purchases made against a single tax invoice
                                                subject to the restriction that the minimum invoice
                                                limit shall be Rs.9000/-excluding tax
                                                For personal use of diplomats:
                                                (ii)The minimum invoice limit shall be Rs.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

Entry    Registration     Embassy Name                            Condition
 No.       No./TIN
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 &
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
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
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
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

Entry No.   Registration   ORGANISATION NAME       Condition
  B-1       07939892166    ASIAN DEVELOPMENT
                           BANK (ADB)
  B-2       07849892167    FOOD AND
                           ORGANIZATION OF THE
                           UNITED NATIONS - FAO
  B-3       07759892168    INTERNATIONAL
                           LABOUR ORGANIZATION
  B-4       07269892195    UNITED NATION
  B-5       07179892196    UNITED NATIONS
                           PROGRAMME (UNDP)
  B-6       07089892197    UNITED NATIONS
                           IC AND CULTURAL
  B-7       07969892198    UNITED NATIONS HIGH
                           COMMISSIONER FOR
                           REFUGEES (UNHCR)
  B-8       07699892201    UNITED NATIONS
                           INFORMATION CENTRE
  B-9       07609892202    UNITED NATIONS
                           MILITARY OBSERVER
                           GROUP FOR INDIA AND
                           PAKISTAN (UNMOGIP)
  B-10      07519892203    UNITED NATIONS
                           POPULATION FUND
  B-11      07429892204    WORLD HEALTH
  B-12      07249892206    INTERNATIONAL
                           CENTRE FOR GENETIC
                           ENGINEERING AND
                           TECHNOLOGY (ICGEB)
  B-13      07159892207    EUROPEAN UNION
  B-14      07069892208    LEAGUE OF ARAB
  B-15      07949892209    AFRO-ASIAN RURAL
  B-16      07859892210    ASIAN-AFRICAN LEGAL
  B-17      07679892212    UNITED STATES AGENCY
                           FOR     INTERNATIONAL
                           DEVELOPMENT MISSION
  B-18      07589892213    WORLD BANK

       Entry No.   Registration    ORGANISATION NAME            Condition

         B-19      07499892214     INTERNATIONAL FINANCE

         B-20      07319892216     INTERNATIONAL
                                   MONETORY FUND
         B-21      07229892217     WORLD FOOD PROGRAMME
         B-22      07139892218     ASIAN & PACIFIC CENTRE
                                   FOR TRANSFER OF
         B-23      07049892219     INTERNATIONAL
                                   COMMITTEE OF RED
         B-24      07929892220     INTERNATIONAL CORPS
                                   RESEARCH INSTITUTE FOR
                                   THE SEMI-ARID
         B-25      07109891992     COMMONWEALTH
                                   EDUCATION MEDIA CENTRE
                                   FOR ASIA(CEMCA)
         B-26      07309891979     SOUTH ASIAN                   FOR VAT exemption/refund on
                                   UNIVERSITY,NEW DELHI         official purchases and personal
                                   (WHICH INCLUDES ITS          purchases of its internationally
                                   PROJECT OFFICE)              recruited officers.
         B-27      07559891987     GLOBAL DEVELOPMENT           In respect of its official purchase in
                                   NETWORK(GDN)                 New Delhi and personal purchases of
                                                                its internationally recruited officials
         B-28      07899892285     SOUTH ASIA REGIONAL          In respect of official purchases.
                                   DELEGATION OF
                                   FEDERATION OF RED CROSS
                                   AND RED CRESCENT
                                   SOCIETIES IN NEW DELHI
         B-29      07449892290     BORLAUG INSTITUTE OF
                                   SOUTH ASIA (BISA), NEW
         B-30      7959895453      UNITED NATION ECONOMIC
                                   AND SOCIAL COMMISSION
                                   FOR ASIA AND THE PACIFIC

            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

No.5(54)/Policy/VAT/2013/PF/1123-1135                                       Dated:26/12/2013

Copy forwarded for information and necessary action to:
1.      The Principal Secretary (Finance), Finance Department, Govt. of NCT of Delhi, Delhi Sachivalaya,
        New Delhi-02.
2.      The Principal Secretary (GAD), Govt. of NCT of Delhi, Delhi Sachivalaya. New Delhi one spare
        copy for publication in Delhi Gazette Part-IV(extraordinary) in today's date.
3.      The Principal Secretary to the Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, New Delhi-
4.      All Special/Addl./Joint Commissioners, Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate,
        New Delhi.
5.      The Addl.Commissioner (PR), Department of Trade & Taxes, Vyapar Bhawan,, I.P.Estate, New
        Delhi to arrange to give wide publicity to this notification.
6.      Deputy Chief of Protocol (P), M/o External Affairs, Protocol-II Section, Room No.1095, B-Wing,
        Jawahar Lal Nehru Bhawan, Janpath, New Delhi.
7.      The Deputy Director (Policy), Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate, New
8.      The Registrar, VAT Appellate Tribunal, Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate,
        New Delhi.

9.    The President/Secretary,Sales Tax Bar Association (Regd.), Vyapar Bhawan, I.P.Estate, New Delhi
10.   The Programmer(EDP), Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate, New Delhi to
      upload the Notification on the website of the Department.
11.   The Assistant Commissioner, Exim Branch, Department of Trade and Taxes, Vyapar Bhawan,
      I.P.Estate, New Delhi with the request to convey the same to the Embassy of Guatemala.
12.   P.S to the Commissioner, Department of Trade & Taxes, Department of Trade & Taxes, Vyapar
      Bhawan, I.P.Estate, New Delhi.
13.   Guard File.

                                                                               (Vijay Chandna)
                                                                 Assistant Commissioner (Policy)

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