Value Added Tax Act – Resolution of Parliament to approve draft Value Added Tax (Amendment of Schedules 1 and 3) Order – Section 109(1)(a) (Statutory Instrument 84/2023)
Statutory Instrument 84/2023 .. in force 18 July 2023
Commencement [18 July 2023]
RESOLUTION
WHEREAS under section 109(1)(a) of the Value Added Tax Act, “the Act”, it is provided that the Minister of Finance may, by Order published in the Gazette, amend the Schedules to the Act;
AND WHEREAS it is further provided under section 109(2) of the Act that an Order made pursuant to section 109(1) of the Act is subject to an affirmative resolution of Parliament except where the amendment is to the customs tariff headings only;
AND WHEREAS the Minister of Finance seeks approval of the draft Value Added Tax (Amendment of Schedules 1 and 3) Order to amend Schedule 1 and Schedule 3 of the Act by an affirmative resolution of Parliament to include —
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(a) in the case of Schedule 1, as zero-rated goods —
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(i) for a period of 2 years commencing from the 2nd day of August, 2023 and ending on the 1st day of August, 2025, a supply of goods under the following Customs Tariff Headings, —
| (A) 44.07 to 44.12 | Lumber: all articles (inclusive) and their related sub-headings; |
| (B) 25.23 | Cement: specified articles and related sub-headings; |
| (C) 72.00 to 72.09, 73.00 to 73.08, 73.12 to 73.18, 76.00 to 76.10, 76.16 and related sub-headings | Galvanize; |
| (D) 73.06 to 73.14, 72.14 and related sub-headings and 72.08 and related sub-headings | Steel: all articles; |
| (E) 44.11 to 44.18 44.20 to 44.21 | Plywood: all articles; |
| (F) 96.19 | Sanitary towels (pads) and tampons, napkins and similar articles, of any materials |
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(ii) for a period of 2 years commencing from the 2nd day of August, 2023 and ending on the 1st day of August, 2025, a supply of components of photovoltaic systems intended solely for harnessing solar power under the following Customs Tariff Headings —
| (A) 8502.39 | Complete system; |
| (B) 8541.40 | Solar panels; |
| (C) 8504.40 | Charge controllers and inverters; |
| (D) 8536.70 | MC 4 connectors; |
| (E) 7610.9090 | Solar panel mounts; |
| (F) 8536.50 | Cable isolator switches; |
| (G) 8537.10 | Combiner boxes; |
| (H) 8544.6010 | Direct current (DC)/ alternative current (AC) cables; |
| (I) 8507.80, 8507.60 | Deep cycle batteries; |
| (J) 8536.90 | Battery clamps; |
| (K) 9032.8900 | Control devices, other DC/AC components; |
| (L) 8537.1000 | Combiners; |
| (M) 8536.9000 | Junction boxes; |
| (N) 8536.5000 | Isolators; |
| (O) 8536.3000 | Protective devices, communication devices; |
| (P) 8471.9000 | Dataloggers; |
| (Q) 9032.8900 | Control components; |
| (R) 8517.6900 | Communication cabling, ethernet switches, |
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(iii) for a period of 2 years commencing from the 2nd day of August, 2023 and ending on the 1st day of August, 2025, a supply of the installation service for a photovoltaic system;
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(b) in the case of Schedule 3, as an exempt import —
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(i) for a period of 2 years commencing from the 2nd day of August, 2023 and ending on the 1st day of August, 2025, the purchase or lease of an aircraft or a watercraft for local and regional travel,
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(ii) vehicles, building and construction materials, machinery, plant and equipment by approved contractors, sub-contractors and consultants for the Caribbean Regional Air Transport Connectivity Project,
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(iii) vehicles, building and construction materials, machinery, plant and equipment by approved contractors, sub-contractors and consultants for the St. Jude Hospital Reconstruction Project, including, medical equipment and supplies;
BE IT RESOLVED that Parliament by affirmative resolution approves the draft Value Added Tax (Amendment of Schedules 1 and 3) Order which amends Schedule 1 and Schedule 3 of the Act to include —
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(a) in the case of Schedule 1, as zero-rated goods —
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(i) for a period of 2 years commencing from the 2nd day of August, 2023 and ending on the 1st day of August, 2025 a supply of goods under the following Customs Tariff Headings —
| (A) 44.07 to 44.12 | Lumber: all articles (inclusive) and their related sub-headings; |
| (B) 25.23 | Cement: specified articles and related sub-headings; |
| (C) 72.00 to 72.09, 73.00 to 73.08, 73.12 to 73.18, 76.00 to 76.10, 76.16 and related sub-headings | Galvanize; |
| (D) 73.06 to 73.14, 72.14 and related sub-headings and 72.08 and related sub-headings | Steel: all articles; |
| (E) 44.11 to 44.18 44.20 to 44.21 | Plywood: all articles; |
| (F) 96.19 | Sanitary towels (pads) and tampons, napkins and similar articles, of any materials |
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(ii) for a period of 2 years commencing from the 2nd day of August, 2023 an ending on the 1st day of August, 2025, a supply of components of photovoltaic systems intended solely for harnessing solar power under the following Customs Tariff Headings —
| (A) 8502.39 | Complete system; |
| (B) 8541.40 | Solar panels; |
| (C) 8504.40 | Charge controllers and inverters; |
| (D) 8536.70 | MC 4 connectors; |
| (E) 7610.9090 | Solar panel mounts; |
| (F) 8536.50 | Cable isolator switches |
| (G) 8537.10 | Combiner boxes |
| (H) 8544.6010 | Direct current (DC)/ alternative current (AC) cables |
| (I) 8507.80, 8507.60 | Deep cycle batteries; |
| (J) 8536.90 | Battery clamps; |
| (K) 9032.8900 | Control devices, other DC/AC components; |
| (L) 8537.1000 | Combiners; |
| (M) 8536.9000 | Junction boxes; |
| (N) 8536.5000 | Isolators; |
| (O) 8536.3000 | Protective devices, communication devices; |
| (P) 8471.9000 | Dataloggers; |
| (Q) 9032.8900 | Control components, |
| (R) 8517.6900 | Communication cabling, ethernet switches; |
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(iii) for a period of 2 years commencing from the 2nd day of August, 2023 and ending on the 1st day of August, 2025, a supply of the installation service for photovoltaic systems;
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(b) in the case of Schedule 3, as an exempt import —
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(i) for a period of 2 years commencing from the 2nd day of August, 2023 and ending on the 1st day of August, 2025, the purchase or lease of an aircraft or a watercraft for local and regional travel,
-
(ii) the import of vehicles, building and construction materials, machinery, plant and equipment by approved contractors, sub-contractors and consultants for the Caribbean Regional Air transport Connectivity Project,
-
(iii) vehicles, building and construction materials, machinery, plant and equipment by approved contractors, sub-contractors and consultants for the St. Jude Hospital Reconstruction Project, including, medical equipment and supplies.