THE VALUE ADDED TAX ACT - TRA

Acts Nos.
2 of 1998
Sch.;
8 of 1988
s. 70;
12 of 1999
s. 36;
G.N. No.
24 of
1999;
Acts Nos:
11 of 2000
s. 43;
14 of 2001
s. 29;
10 of 2002
s. 8
15 of
2004
6 of 2006
Acts Nos:
15 of 2004
5 of 2005
13 of 2005
s.53
6 of 2006
s.41
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SECOND SCHEDULE
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(Section 10)
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EXEMPT SUPPLIES AND IMPORTS
1.-Food, crops and livestock supplies
(1) Livestock - live cattle, swine, sheep, goats, game, poultry and
other animals of a kind generally used for human consumption.
(2) Animal products - unprocessed edible meat and offal of cattle,
swine, sheep, goats, game and poultry (including eggs), except – pate, fatty
livers of geese or ducks and any other produce prescribed by the Minister by
regulation.
(3) Unprocessed dairy products - cow or goat milk.
(4) Fish - all unprocessed fish, except shellfish, and ornamental fish.
(5) Unprocessed agricultural products - edible vegetables, fruits, nuts,
bulbs and tubers, maize, wheat and other cereals, meal flour, tobacco, cashew
nuts, coffee, tea, pyrethrum, cotton, sisal, sugarcane, seeds and plants thereof.
Notes: 1
For the purposes of this item goods shall be regarded as
unprocessed if they have undergone only simple process of
preparation or preservation such as freezing, chilling, drying,
salting, smoking, stripping or polishing.
2. None of the above can be exempted when they are supplied in the
course of catering by a restaurant, cafeteria, canteen or like
establishment.
(6) Locally grown tea whether in the form of made tea, blended or
packed tea.
(7) Locally grown coffee whether in the form of roasted, grounded or
instant coffee.
2. Pesticides, fertilizers, etc.
The supply of fertilizers, pesticides, insecticides, fungicides,
rodenticides, herbicides, anti-sprouting products, and plant growth regulations,
and similar products which are necessary for use in agricultural purposes.
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