V.A.T. Act 2007 - Kenya Revenue Authority
V.A.T. Act 2007 - Kenya Revenue Authority
V.A.T. Act 2007 - Kenya Revenue Authority
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Rev. <strong>2007</strong> VALUE ADDED TAX CAP 476<br />
Tariff No.<br />
Tariff Description<br />
hunting or shooting requisites.<br />
FIFTH SCHEDULE<br />
PART C – ZERO RATED GOODS.<br />
1. Plasters specially prepared for use in dentistry<br />
2. Contact lens or artificial eye cleaning, disinfecting or soaking solution<br />
3. Very (light) flares and railways signals.<br />
4. Rain rockets, anti-hail rockets and cartridges; distress and life-saving rockets<br />
5. Laboratory equipment whether or not graduated or calibrated<br />
6 Aluminium milk containers<br />
7. Wind engines(wind mills) and motors thereof<br />
8. Other agricultural or forestry machinery for soil preparation or cultivation<br />
9. Other Parts of agricultural, horticultural and forestry machinery for soil preparation or<br />
cultivation<br />
10. Computer software<br />
11. Photosensitive semiconductor devices, including photovoltaic cells whether or not<br />
assembled in modules or made up into panels; light emitting diodes<br />
12. Other special purpose motor vehicles for example breakdown lorries, spraying lorries mobile<br />
workshops, and mobile radio logical unit.<br />
13. Public Service hand carts for the collection and disposal of refuge<br />
14. Wooden school rulers<br />
15. Mechno-therapy appliances, other massage apparatus; psychological aptitude testing<br />
apparatus.<br />
16. Writing or drawing chalk.<br />
17. Agricultural tractors, semi-trailers for agricultural tractors and agricultural tractor tyres.<br />
18. Napkins and napkin liners for babies.<br />
19. Feeding bottles for babies.<br />
20. Wheat flour.<br />
21 Locally assembled water pumps.<br />
22. Specialized solar equipment and accessories including deep cycle sealed batteries which<br />
exclusively use and/or store solar power.<br />
23. Locally assembled bodies for motor vehicles (buses) for the transport of more than 25<br />
persons.<br />
24. Pyrethrum extract.<br />
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