Schedules to VAT Act
These are the schedules to be used to determinethe vatability of certain items. The basis for thepreparation used is to start with the latestschedules available which are those in the VATAct revised edition of 2009. The revisioncovers the Finance Act 2008. From thereFinance Act 2009, 2010, 2011 and 2012 wereused to amend the schedules.
Although we have taken all reasonable care incompiling this publication, we do not acceptresponsibility for any errors or inconsistenciesthat it may contain.This publication has been prepared for quick reference. It is not a substitute for professionaladvice and action should not be taken solely onthe strength of the information containedherein.based societies registered with the Tanzania Revenue Authority.8.
The supply by a local manufacturer of tractors for agricultural use, planters, harrows, combineharvesters, fertilizer distributors, liquid or powder sprayers for agriculture, spades, shovels,mattocks, picks toes, forks and rakes, axes and other tools of a kind used in agriculture, horticultureor forestry.9.
The supply by a local manufacturer of fertilizers, pesticides, insecticides, fungicides, rodenticides,herbicides, antisprouting products and plant growth regulators and similar products which arenecessary for use in agricultural purposes.
The supply by a local manufacturer or -
fishing nets and accessories; and(b)
outboat engines for fishing.11.
The supply by a local manufacturer of veterinary medicines, drugs and equipment which havebeen approved by the Minister responsible for health upon recommendation of the Tanzania Foodand Drugs Authority.
The supply by a local Act No.6 manufacturer of -
human medicines, drugs and equipment which have been approved by the Ministerresponsible for health upon the recommendation of the Tanzania Food and Drugs Authority;(b)
articles designed for use by the blind or disabled;(c)
The supply of sacks by local manufacturer of sacks.14.
The sypply of edible oil by a local processor of edible oil using local oil seeds.15.
The supply of layers mash, broilers mash and hay by a local manufacturer of animal or poultryfeeds.16.
(17 as per FA 2012) The supply of locally produced textile by local manufacturer using locallyproduced cotton.17.
(18 as per FA 2012) The supply of locally produced milk and milk related products produced bylocal manufacturers using locally produced milk.
Second Schedule :: Exempt Supplies and Imports (Sec. 10)
Food, crops and livestock supplies
Livestock - live cattle, swine, sheep, goats, game, poultry and other animals of a kind generallyused for human consumption.(2)
Animal products - unprocessed edible meat and offal of cattle, swine, sheep, goats, game andpoultry (including eggs), except
pate, fatty livers of geese or ducks and any other produceprescribed by the Minister by regulation.(3)
Unprocessed dairy products - cow or goat milk.(4)
Fish - all unprocessed fish, except shellfish, and ornamental fish.(5)
Unprocessed agricultural products - edible vegetables, fruits, nuts, bulbs and tubers, maize,wheat and other cereals, meal flour, tobacco, cashew nuts, coffee, tea, pyrethrum, cotton, sisal,sugarcane, seeds and plants thereof.
For the purposes of this item goods shall be regarded as unprocessed if they have undergoneonly simple process of preparation or preservation such as freezing, chilling, drying, salting,smoking, stripping or polishing.2.
None of the above can be exempted when they are supplied in the course of catering by arestaurant, cafeteria, canteen or like establishment except where such items are supplied inTanzania Peoples Defence Forces designated canteens.(6)
Locally grown tea whether in the form of made tea, blended or packed tea.(7)
Locally grown coffee whether in the form of roasted, grounded or instant coffee.
Pesticides, fertilizers, etc.
The supply of fertilizers, pesticides, insecticides, fungicides, rodenticides, herbicides, anti-sproutingproducts, and plant growth regulations, and similar products which are necessary for use in agriculturalpurposes.
Health and medical services by a registered medical practitioner, optician, dentist, hospital orclinic.(2)
The supply of human medicine, drugs and equipment which have been approved by theMinister responsible for Health upon recommendation of the Pharmacy Board.(3)
[Deleted by Act No.2 of 1998, Sch.]