juris

Section 7:

Value Added Tax Act · FIRST 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.

7. Food of a kind used for human consumption— (a) – (b) — (c) primary, agricultural and horticultural produce, including tomatoes, potatoes, onions and other vegetables, fruits, coffee, cocoa beans and nuts but excluding tea, honey and spices, which have not been processed except for reaping, threshing, husking, crushing, winnowing, trimming, drying and packaging to put them into marketable condition and birds’ eggs in the shell; and (d) —

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