- VAT on the following goods is zero-rated:
- sugar;
- flour;
- rice;
- canned fish;
- cooking oil;
- potato;
- onion;
- garlic;
- baby milk;
- powdered milk;
- liquid milk;
- dhal;
- tea;
- salt;
- soap;
- soap powder;
- toilet paper;
- sanitary pads;
- toothpaste;
- kerosene; and
- cooking gas;
- VAT on the following goods and services is increased to 15%:
- air conditioners;
- dishwashers;
- dryers;
- electric jugs;
- electric lawn mowers;
- electric and gas stoves;
- hair dryers;
- microwaves;
- refrigerators and freezers;
- mobile phones;
- televisions;
- toasters;
- washing machines;
- passenger vehicles;
- alcohol
- tobacco;
- textile, clothing, and footwear;
- perfume,
- jewelry,
- watches;
- electrical machinery and equipment;
- stereo/sound systems;
- professional, scientific, and technical services including legal and accounting, management and consultancy, architectural and engineering, scientific research and development, advertisement and market research, veterinary activities, and other professional, scientific and technical activities; and
- ECAL prescribed services;
- The 5% ECAL previously applicable on prescribed services, white goods, and passenger motor vehicles is removed.
Source Orbitax
