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Sales Tax (Goods Exempted from Tax)(Amendment) Order 2023

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IN exercise of the powers conferred by paragraph 35(1)(a) of the Sales Tax Act 2018 [Act 806], the Minister makes Sales Tax (Goods Exempted from Tax)(Amendment) Order 2023.

The Sales Tax (Goods Exempted from Tax) Order 2022 [P.U. (A) 175/2022] is amended in Schedule A as follows:

  1. In relation to heading 12.07, subheadings 1208.10.00 00 and 1208.90.00 00 and the particulars relating to them are deleted.
  2. In relation to heading 30.06, in subheading 3006.93.00 00, in column (3), the words “(Solely for medicaments)” are deleted.
  3. In relation to heading 84.38, subheading 8438.90.19 00 and the particulars relating to it are deleted.

For a complete understanding of the amendments, interested parties can download the Order by clicking on the attachment below to read it in full:-

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