AN ACT to amend the Value Added Tax Act, 1998 (Act 546) as amended to remove VAT on import for VAT registered manufacturers on inputs for fishing nets, twines and musical instruments and for connected purposes.BE IT ENACTED by Parliament as follows:
1. Schedule 1 of Act 546 amended
The Value Added Tax Act, 1998 (Act 546) as amended and referred to in this Act as the “principal enactment” is further amended in Schedule 1 as follows:(a)in item 7 under the hearing “Description”, by the addition of the following:“Input (imported) for fishing nets and twines”(b)by the insertion after item 22 of the following new item:“23. Musical Instruments: Musical instruments as listed…
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