juris

Section 27:

Value Added Tax Act · FIFTH SCHEDULE

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

27. Pharmaceutical products of heading Nos. 30.01 to 30.06. For the purpose of item 2 (f), (fa) and (o) of this Schedule— “fish”, “meat of poultry” and “edible offal of poultry”— (a) include food preparations containing more than 20 per cent by weight of fish, sausage, meat (including meat of poultry) and an edible offal (including offal of poultry), or any combination thereof; but (b) do not include caviar and caviar substitutes of heading 16.04 and stuffed products of heading 19.02 or the preparations of heading No. 21.03 or 21.04.

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