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                                              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.