4964 DG/2026

(1)

रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99

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असाधारण

EXTRAORDINARY

प्राजधकार से प्रकाजित

PUBLISHED BY AUTHORITY

भाग IV

PART IV

राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

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दिल्ली, बृहस्ट् पजतवार, िुलाई 2, 2026/आषाढ 11, 1948

[रा.रा.रा.क्षे.दि. सं. 88

No. 170]

DELHI, THURSDAY, JULY 2, 2026/ASHADHA 11, 1948

[N. C. T. D. No. 88

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-08072026-274257

SG-DL-E-08072026-274257

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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उपराज्यपाल, राष्ट्रीय रािधानी क्षेत्र दिल्ली

के आिेि से एवं उनके नाम से,

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DEPARTMENT OF TRADE AND TAXES

NOTIFICATION

Delhi, the 1st July, 2026

F. No. 5(54)/Policy/VAT/2013/PF/246-256.— 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 High Commission of Jamaica 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(03)/2025 Dated 21 November 2025.

2. And, whereas, I, Nikhil Kumar, 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.

3. 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

4. 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-151, the following shall be inserted,

namely:-

Sl. No.

Registration No.

Name of the Embassy

A-152

07987227930

HIGH

COMMISSION

OF

JAMAICA

5. The refund of Value Added Tax will be subject to the condition that the minimum invoice value for each invoice

would be Rs. 5000/-.

This notification shall come into force with effect from 21.11.2025.

By Order and in the Name of the

Lt. Governor of the National Capital Territory of Delhi,

NIKHIL KUMAR, 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.

VINOD

KUMAR

Digitally signed by

VINOD KUMAR

Date: 2026.07.08

17:20:42 +05'30'