Delhi Government Notifies VAT Exemption/Refund Facility for Jamaica High Commission:

The Delhi Government has announced the facility of refund of Value Added Tax (VAT) to the High Commission of Jamaica at New Delhi.

The Delhi Government has announced a Value Added Tax (VAT) refund facility for the High Commission of Jamaica in New Delhi. The decision has been taken following a request from the Ministry of External Affairs (MEA), Government of India, on the basis of reciprocity, under which countries extend similar tax benefits to each other’s diplomatic missions.

The notification has been issued by Nikhil Kumar, Commissioner, Value Added Tax, Govt. of National Capital Territory of Delhi. It says it has been made in the public interest under Section 103(2) of the Delhi Value Added Tax Act, 2004.

As part of the amendment, the High Commission of Jamaica has been added to the list of embassies eligible for VAT refunds under the Sixth Schedule of the Delhi VAT Act. The mission has been assigned Serial No. A-152 with Registration No. 07987227930.

Under this facility, the High Commission will be able to claim a refund of VAT paid on taxable goods purchased for official purposes as well as for the personal use of its diplomats. The refund will be available only if the minimum value of each invoice is Rs 5,000.