Zambia
Value Added Tax (Zero Rating) (Amendment) Order, 2020
Statutory Instrument 37 of 2020
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Published in Government Gazette on 27 April 2020
- Assented to on 27 April 2020
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Commenced on 1 April 2020
- [Up to date as at 27 April 2020]
Group 5 is amended by the insertion of the following new paragraph:(c)supplies for medical use:(i)Diagnostic Test Instruments and Apparatus;(ii)Textile Face mask without replaceable filter(iii)Gas masks with mechanical parts or replaceable filters;(iv)Plastic face shields;(v)Plastic gloves;(vi)Other Rubber Gloves;(vii)Knitted or Crocheted gloves which have been impregnated; or covered;(viii)Textile gloves that are not knitted or crocheted;(ix)Disposable Hair nets;(x)Protective garments for surgical/medical use;(xi)Other Protective Garments of textiles of rubberized textile;(xii)Protective garments made from plastic sheeting;(xiii)Liquid Filled Thermometer for direct reading;(xiv)Other thermometers;(xv)Alcohol Solution undenatured 80% by volume;(xvi)Alcohol Solution Undenatured, 75% ethyl alcohol;(xvii)Hand Sanitizer;(xviii)Other disinfectant preparations;(xix)Medical, Surgical or laboratory sterilizers;(xx)Hydrogen peroxide in bulk;(xxi)Hydrogen peroxide presented as a medicament;(xxii)Hydrogen peroxide put up as a disinfectant preparation; for cleaning surfaces;(xxiii)Other chemical disinfectant;(xxiv)Extracorporeal membrane oxygenation (ECMO);(xxv)Patient Monitoring devices Electro diagnostic apparatus;(xxvi)Intubation kits; and(xxvii)Paper bed sheets.Dr K. B. E. Ng’anduMinister of Finance
1. Title, commencement and revocation
2. Amendment of Group 5 of zero-rating order
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