Value Added Tax (Exemption of Active Ingredients, Selected inputs and selected Drugs or Pharmaceuticals) Regulations, 2015 🇬🇭

IN exercise of the power conferred on the Minister responsible for Finance by section 64 and paragraphs 14(2) and 14(3) of the First Schedule to the Value Added Tax Act, 2013 (Act 870), these Regulations are made this 18th day of June, 2015.

1. Active ingredients and selected inputs

(1)A supply or import of the ingredients and inputs specified in Part A of the Schedule is hereby determined by the Minister responsible for Health to be a supply or import of active ingredients and selected inputs for the manufacture of pharmaceuticals for the purpose of paragraph 14(2) of the First Schedule to the Act.

(2)For the purpose of subregulation (1), inputs include(a)salts, derivatives and modified forms of the specified inputs; and(b)semi processed forms of the spe…

L.I. 2218

Value Added Tax (Exemption of Active Ingredients, Selected inputs and selected Drugs or Pharmaceuticals) Regulations, 2015

1. Active ingredients and selected inputs

There's more. Sign in to continue reading