Part One
Exempt Supplies
[Section 48]
Item No. |
Description |
1. (a) Medical services (b) .Pharmaceuticals |
Essential drug list under Chapter 30 of the Harmonised Systems Commodities Classification Code, 1999 produced or supplied by retail in Ghana, and the active ingredients for essential drugs specified by law.
Imported special drugs determined by the Minister of Health and approved by Parliament. |
2. Mosquito net |
Mosquito nets of man-made textile material whether or not impregnated with chemicals. |
3. Goods for the disabled |
Articles designed exclusively for use by persons with disability. |
4. Water |
Expenditure on water, excluding bottled and distilled water. |
5. Education |
Expenditure on educational services at any level by an educational establishment approved by the Minister for education, fully assembled computers imported or produced locally by educational establishments that are approved by the Minister of Education, Laboratory equipment for educational purposes and library equipment. |
6. Live animals |
Cattle, sheep, goat, swine and poultry but excluding horses, asses, mules and hinnies, and similar exotic animals. |
7. Animals, livestock |
Live asses, mules and hinnies; live bovine animals; poultry imported for live swine; live sheep and goats; live marine breeding purposes mammals, live fish and aquatic invertebrates. |
8. Animal product in its raw state |
Edible meat and offal of the animals listed in item 6 provided any processing is restricted to salting smoking or similar process, but excluding pate, fatty livers of geese and ducks and similar products. |
9. Agricultural And aquatic food |
Fish, crustaceans, and molluscs (but excluding products in its raw state produced ornamental fish); vegetables and fruits, nuts, coffee, in Ghana cocoa, shea butter, maize, sorghum, millet, tubers, guinea corn and rice. |
10. Seeds, bulbs rootings, and other forms of propagation |
Of edible fruits, nuts, cereals tubers and vegetables. |
11. Agricultural inputs |
Chemicals including all forms of fertilizers, acaricides, fungicides, nematicides, growth regulation, pesticides, veterinary drugs and vaccines, feed and feed ingredient. |
12. Fishing equipment |
Boats, nets, floats, twines, hooks and fishing gear |
13. Salt |
Denatured salt, compressed salt used in animal feeding and salt for human consumption including table salt. |
14. Land, buildings and construction |
(a) Land and buildings: the granting of assignment or surrender of an interest in land or building; the right to occupy land or buildings excluding hotel accommodation, warehousing, storage and similar occupancy incidental to the provision of the relevant services; (b) Civil engineering work; (c) Services supplied in the course of construction, demolition, alteration, maintenance, to buildings or other works under (a) and (b) above, including the provision of labour, but excluding professional services such as architectural or surveying. |
15. Electricity |
Domestic use of electricity up to minimum consumption level prescribed in Regulations by the Minister, and Compact Fluorescent Lamps. |
16. Transportation |
Includes transportation by bus and similar vehicles, train, boat, and air. |
17. Postal services |
Purchase of postage stamps. |
18. Machinery |
Machinery, apparatus appliances and parts thereof, designed for use in (a) Agriculture, veterinary, fishing and horticulture; (b) Industry; (c) mining as specified in the mining list and dredging; and (d) Railway and tramway. |
19. Crude oil and Hydrocarbon products |
Petrol, diesel, liquefied petroleum gas, kerosene and residual fuel oil. |
20. Financial services. |
Provision of insurance; issue, transfer, receipt of, or dealing with money (including foreign exchange) or any note or order of payment of money; provision of credit; operation of any bank (or similar institution) account; but excluding professional advice such as accountancy, investment and legal. |
21. Printed matter |
Books and newspapers fully printed or produced by any duplicating process, including atlases, books, charts, maps, music, but excluding imported newspapers, plans and drawings, scientific and technical works, periodicals, magazines, trade catalogue, price lists, greeting cards, almanacs, calendar and stationery. |
22. Transfer of going Concern |
The supply of goods as part of the transfer concern of a business as a going concern by one taxable person to another taxable person· |
23. Telephone sets |
Telephone sets, including mobile or cellular phones and satellite phones, as specified under the First Schedule to the Customs, Excise and Preventive Service (Duties and Other Taxes) Act, 1996 (Act 512) as amended. |
Part Two
Zero-Rated Supplies
[Section 49]
1. 1.Export of taxable goods and services.
2. Goods shipped as stores on vessels and aircrafts leaving the territories of Ghana.
Part Three
Relief
[Section 50]
1. President of the Republic of Ghana.
2. For the official use of any Commonwealth or Foreign Embassy, Mission or Consulate (relief implies only to levy on imported goods).
3. For use of a permanent member of the Diplomatic Service of any Commonwealth or Foreign Embassy, Mission or Consulate (relief implies only to levy on imported goods) .Note: Provided that with regard to items 2 and 3 of this Part a similar privilege is accorded by such Commonwealth or Foreign Country to the Ghana representative in that· country.
4. For use of an international agency or technical assistance scheme where the terms of the 'agreement made with the Government include exemption from domestic taxes.
5. Emergency relief items approved by Parliament.
Date of Gazette notification: 14th November, 2012.