AN ACT to amend the Value Added Tax Act, 1998 (Act 546) as amended to exempt from VAT Compact Fluorescent Lamps (CFL) and fully assembled computers imported or procured locally by educational establishments that are approved by the Ministry of Education.BE IT ENACTED by Parliament as follows:Schedule 1 to Act 546 amendedThe Value Added Tax Act, 1998 (Act 546) as amended is further amended in Schedule 1 as follows:(a)in item 9 under the heading “Description” by the addition of the following:“Compact Fluorescent Lamps (CFL)”.(b)in item 11 under the heading “Description” by the insertion of the following sentence after the word “Education”.“Fully assembled computers imported…
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