(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 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:-
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
Entry Registration Embassy Name Condition
No. No./TIN
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
1
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
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 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
officers.
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
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 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
invoice.
A-46 07829891984 GEORGIA
A-47 07259895450 GABON REPUBLIC For official purchases of Gabon in New Delhi.
OF
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 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
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
2
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
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 (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
3
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 &
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
*****************
4
PART B ORGANISATIONS
Entry No. Registration ORGANISATION NAME Condition
No./TIN
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,SCIENTIF
IC 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
5
Entry No. Registration ORGANISATION NAME Condition
No./TIN
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 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
INTERNATIONAL
FEDERATION OF RED CROSS
AND RED CRESCENT
SOCIETIES IN NEW DELHI
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
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-
02.
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
Delhi.
8. The Registrar, VAT Appellate Tribunal, Department of Trade & Taxes, Vyapar Bhawan, I.P.Estate,
New Delhi.
6
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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