Amendments in the Sixth Schedule of Delhi Value Added Tax Act

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA एस.जी.-डी.एxलxx.G-अID.H-0x6xx1 02026-276846 SG-DLxx-ExG-0ID6E1x0x2x0 26-276846 असाधारण EXTRAORDINARY प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 286] दिल्ली, सोमवार, जसतम्ब र 28, 2026/आज‍व न 6, 1948 [रा.रा.रा.क्षे.दि. स.ं 229 No. 286] DELHI, MONDAY, SEPTEMBER 28, 2026/ASVINA 6, 1948 [N. C. T. D. No. 229 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI O;kikj ,oa dj foHkkx अजधसचू ना दिल्ली, 28 जसतम्ब र, 2026 फा. स.ं 5¼54½@uhfr@ewY; laof/kZr dj@2013@ih3,2Q3-@333.— tcfd] fons'k e=a ky;] Hkkjr ljdkj us fnukda 21 uoacj 2025 ds vius i= la[;k&Mh&II@451@12¼03½@2025 ds ekè;e ls ikjLifjdrk ds fl)kra ds vuqlkj] jk"Vªh; jktèkkuh {k=s fnYyh ljdkj ls uà fnYyh eas fLFkr teSdk mPpk;kxs ds nwrkokl dk s vkfèkdkfjd mi;kxs vkSj mlds jktuf;dkas ds O;fäxr mi;kxs grs q lHkh dj ;kXs ; oLrqvkas ds Hkqxrku ij eYw ; laof/kZr dj eas NwV@izfrnk; dh lqfoèkk çnku djus ds fy, vuqjkès k fd;k gSA 2- vkjS tcfd] eaS] fuf[ky dqekj] vk;qä] ewY; laof/kZr dj] jk"Vªh; jktèkkuh {k=s fnYyh ljdkj] ;g er j[krk gw a fd ,slk djuk tufgr es a lehphu gSA 3- vc] blfy, fnYyh ewY; laof/kZr dj vfèkfu;e] 2004 ¼2005 dk fnYyh vfèkfu;e 03½ dh èkkjk 103 dh mièkkjk ¼2½ }kjk çnÙk 'kfä;kas dk ç;kxs djrs gq,] eSa ,rn~ }kjk mä vfèkfu;e dh NBh vuqlwph es a fuEufyf[kr la'kkès ku djrk g¡w] vFkkZr~%& 7441 DG/2026 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] la'kksè ku 4- fnYyh eYw ; loa Æèkr dj vfèkfu;e] 2004 ¼2005 dk fnYyh vfèkfu;e 03½ ds lkFk layXu NBh vuqlwph eas] Hkkx&d&nrw koklks a dh lwph dh çfof"V la[;k 1 ds Øe la[;k ,&151 ds i”pkr~ fuEufyf[kr dks var% LFkkfir fd;k tk,xk] vFkkZr~%& Øe la[;k iathdj.k la[;k nwrkokl dk uk e ,&152 07987227980 tedS k mPpk;kxs 5- ewY; laof/kZr dj dk izfrnk; bl 'krZ ds vèkhu gksxk fd çR;ds chtd ds fy, U;wure chtd eYw ;

5000@& #i;s gksxkA 6- fnukad 01 tqykb Z 2026 dh vfèklwpuk Qk0la0 5¼54½@uhfr@ewY; laof/kZr dj@2013@ih,Q@246&256 dk s rRdky izHkko ls fujLr fd;k tkrk gSA ;g vfèklwpuk fnukda 21-11-2025 ls çHkkoh gkxs hA fuf[ky dqekj, vk;äq ] eYw ; laoÆèkr dj DEPARTMENT OF TRADE & TAXES

NOTIFICATION New Delhi, the 28th September, 2026 F. No. 5(54)/Policy/VAT/2013/PF/323-333.—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 07987227980 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/-.

6. The Notification No. 5(54)/Policy/VAT/2013/PF/ 246-256, dated: 01st July, 2026 stand rescind with immediate effect.

This notification shall come into force with effect from 21.11.2025.

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.