The Guyana Revenue Authority continues to clarify various issues regarding the application of Value- Added Tax (VAT) to specific goods and services. Therefore, this policy seeks to addresses VAT relative to Peas and beans.
Schedule I of the VAT Act Chapter 81:05 lists goods and services which are zero rated. Accordingly, Schedule I Paragraph 13 (k) zero rates a supply of dried split peas, pigeon peas (not including canned pigeon peas), dried kidney beans (not including canned kidney beans), dried chick peas (not including canned chick peas) and dried black-eyed peas (not including canned black-eyed peas).
Source: gov.gy
