The Department of Trade & Taxes, Government of NCT of Delhi, has issued Notification No. 5(54)/Policy/VAT/2013/PF/246-256 dated July 01, 2026, amending the Sixth Schedule to the Delhi Value Added Tax Act, 2004.
The amendment extends the benefit of refund of Value Added Tax (VAT) to the High Commission of Jamaica in New Delhi, in line with the principle of reciprocity and pursuant to the request of the Ministry of External Affairs, Government of India.
Through the notification, the High Commission of Jamaica has been inserted in Part-A of the List of Embassies under Entry No. 1 of the Sixth Schedule to the Delhi VAT Act, 2004, with Registration No. 07987227930.
The VAT refund facility will be subject to the condition that the minimum invoice value for each invoice shall be ₹5,000.
The notification has been made effective from 21 November 2025.
The Notification can be accessed at: https://assets.studycafe.in/uploads/2026/07/vat-notification-01-07-2026-1783145157304-eyhw4d.pdf
