177 tal-1994

L.N. 177 01 1994

VALUE ADDED TAX ACT, IJM

(ACT NO. Xll OF It9oC)

Value Added Tu Ad (Ammdmad 01 Second Scbedllle)

(No. )) Rqulatlons, 1994

IN e~ercise of the powers conferred by section 61 of the Value

Added Tax Act, 1994, herei nafter rde rred 10 11$ ~Ihe Act~ , the Minister

of Finance has made the following regulat;ons:-

I . ( I ) 11Io:se regulations may be ciled as the Value Added T.,.

Act (Amendment of Second Schedule) (No. ) Regulations. 1994,

which 5ecoDd Schedule is bereinaher being referred to in these

regulations as ~the Schedule~.

(2) These regu lationl shall be deemed to have come into

forceon the 1st September , 1994.

19.90. 10;

0105.91.00.10;

0]05.99. 10. 10;

0105.99.20. 10;

01 05.99.30.10;

0105.99.50.10;

0]06.00.20.90;

0106.00.90.00.

(ii) Kapitoli 2 sa 4 inkluti itda c:skhdi affarijiel I;

jidhru tab!

is-subiDlC:St' luri 0301.10. 10.00; u

0301_10.90_00 fK. pilolu J .

(iil) Affarijiel I; jidhru tal'l l is-su bin Ic:staturi

OS06.90.oo.1O;

0504.00.00.00;

050S.9O.oo.lO;

0508.00.00. 10;

0510.00.10.00;

0511 .10.00.00;

0511.9]. 10.00 fKapilolu S.

(IV) Affarijiet I; jidhru laM

is-subintestaturi

0601.20.10.00;

0602.10.10.00;

0602.20.10.00

0602.20.90.00;

0602.91.00.00

0602.99.10.00

0602.99.30.00 rKapiwlu 6.

(v) Kapiloli 7 sa 12 inlr;luti itda eskluZi affarijiet 1i

jidllru

tal'll

is-subinteslaturi

1209.30.00.00;

1209.99.91.00; 1209.99.99.00rKapitolu 12.

(vi) Kapitolu 13 eskluti affarijiel 1i jidhru tat\! is-

subintestatura 1301 .10.00.00.

(vi i) Kapitolu 15 sa 20 inkluti iida eskluti affarijiel

jidhru

tall!

is-subintestaturi

1501.00. 11.00;

1502.00.10.00

1503.00.11.00

1503.00.30.00;

1505.10.00.00

1505.90.00.00;

1507.10. 10.00;

1507.90.10.00;

1508. 10.10.00;

1508.90.10.00

15\ 1.10.10.00

1511.90.91.00;

\512.11.10.00

1512.19.10.00

1512.21.10.00;

1512.29.10.00

1513.11.10.00

1513. 19.30.00

1513.21.11.00

1513.21.19.00

1513.29.30.00

1514,10. 10.00;

1514.90.10.00

1515. 11.00.00

1515.19.10.00

1515.21.10.00

1515.29.10.00;

1515.30.1 0.00;

1515.30.90.00;

1515.40.00.00

1515.50.11.00;

1515.50.91.00;

1515.60. 10.00

1515.60.90.00;

15 15.90.10.00;

1515.90.21.00;

1515.90.31.00;

1515.90.40.00;

1515.90.60.00

1516.20.10.00;

1518.00.10.00;

1518.00.31.00;

1518.00.39.00;

1518.00.9 1.00

1518.00.95.00;

1518.00.99.00

1519. 11.00.00;

1519.12.00.00;

1519.13.00.00;

1519.19.10.00

1519.19.30.00;

1519.19.90.00

1519.20.00.00;

1521.10.10.00

1521.10.90.00;

1521.90.10.00

1522.00.31.00;

1522.00.39.00;

1522.00.91.00; 1522.00.99.00 fKapitolll 15.

(viii) Kapitolll 21 iMa esklllzi affarijiet li jidhru taht

is-Sllbintestatllri 2106.90.99.42 u 2106.90.99.49.

(ix) Subintestaturi 2202.90.10. 11; 2202.90.10.31;

2202.90.10.39;

2202.90.91.11

2202.90.95.11

2202.90.99.11;

2202.90.99.40;

2209.00.11.00;

2209.00. 19.00;

2209.00.91 .00

2209.00.99.00

fKapitolu 22.

Kapitolu 23.

(x)

(xi) Subintestaturi 2501.00.10.00 u 2501.00.91.00

fKapitolu25.

(xii)

Subintestatura 3302.10.00.00 fKapitolu 33.

(h) ~OMetti farmaCewtiCi ~ tfisse r l-<Jggetti speCifikati

fit· Tariffa msemmija fi)-paragrafu (a) ta ' din I- lskeda tahl -

(i)

Kapilolu 30.

(ii) Subinleslaluri 3306.10.00.00; 3306.90.00.00 u

3307.90.00.10 f Kapilolu 33.

(iii) Subinleslalura 3407.00.00. 10 fKapilolu 34.

(iY)

Subintestatu ra 3S07 . 10.00.00 fKapitolu 35.

(v)

Subintestatura 3823.90.91 .00 f Kapitolu 38.

(vi) Subinleslaluri 4818.40.91.00 u 4818.40 .99.00

fKapilolu 48.

,

(vii) Is-subinleslaluri

5601.10. 10.90;

5601 . 10.90.90 f Kapitolu 56.

(vi ii)

Subi nlestalura 7015. 10.00.00 fKapilolu 70.

(ix) Subinle~laluri 9001 .30.00.00; 9001 .40.41.00;

9001.40.49.00;

9001 .40.80.00

9001.50.41.00;

9001 .50.49.00: 9001 .50.80.00: 9004.90.00. 10: tcstaturi

9018: 9019: 9020; 9021 ; 9022; u 9023; u subinlestalUra

902.S .1 1.91 .00 fKapilolu 90.

(t) OMeIl; o hra speCifikal; fil-Tariffa

msemmija

fpara8rafu (I) la' din I-Iskeda lahl -

(i) Subinlesta tura 4820.20.00.00 fKapilolu 48.

(ii) Kapi lolu 49 iida eskJuti affarijielli jidhru tahl

is-s ubintestaluri

4906.00 .00 .00

4907 .00 .91 .00

4~ .90.00. 00;

4907 .00.99.00

4908.10.00.00

4909.00.10.00

4909.00.90.!)J;

4910 .00.00.90;

u 4911 .99.00. 10.

(iii)

IHubinltstatura 7118.90.00.00 fKapilolu 71 .

(iv) KBpilOl u 98 itda cskluti affarijietli jidhru laM

;"subinteslatura 9803.00.00 .00.

(d ) !iliu.m;"n; 1i ma tag.hmilx profill jew

orsanizzazzjoni li ma laghmilx profill ifissru istiluzzjoni

jew organizzazz;oni

(i) 1i l-gl'Ianijiet hu ma mfissra t ar fl-islatul

IIg.hhom ;

(ii) li l-g.h anijiel lag.hhom jesk.ludu eSpre$5lImenlli

jintg.hamelxl profill;

(iii ) lil-iSlatul laghhom ikun jipprovdi li cbda pan;

mill-qlicgh jew proprjclllaghhom ma Ikun direl1amenl

jew indirettament disponibbli lit xi mcmbru , proprjetarju

jewazzjonisl ;

(iv) li. fil·rc hma lal· KummiSA!ju, jilmexxew u jitu

ammini$lTati skond id-dispoZizz)onijic l la' l·istalul

"ghhom u biJ·gIIan la' l-iskopijicl ditjarali laghbom;

(v ) li m'ghandbonu: xi stopSi5lCmaliIU lijagllmlu

prolin.- ,

For Pan Three of the Schedule there shall be substituted the

following:-

~ PART THREE

Ddinitions

For tbe purposes of thi$ Schedule. tbe terms described in this

Part of the Scheduk shllll have the mellling assign<:d to them in this

Pan.

(a) ~ FoodM means the goods specified in the Customs

Ta riff oontained in the First Schedule to the Im port Duties

A ct under -

(i) Chapler 1 " eluding items faUing under

subheadings

0101.1 1.00.00;

0101 . 19.90. 10;

0105. 11.J9. 10;

0105. 11.99. 10;

0105.11.1 1. 10;

0 105.9 1.00.10;

0105. 19. 10. 10;

0105. 19.90.10;

0105.99. 10. 10;

0105. 99.20. 10;

0105.99.30. 10;

0106.00.90.00.

0105.99.50. 10;

0106.00.20.90;

(ii) Ch apters 2 to 4, incl usive but e~clud.ing items

fall ing under subheadings 0301.10.10.00; and

0301. 10.90.00 in Chapter ).

(Hi) Items

falling

under

subheadi ngs

0506.90.00. 10 ;

OS04.00.00.oo;

OSOS.90.oo.IO;

0508.00.00.10;

0$1 0.00.10.00;

0511 . 10.00.00;

O$I I.9 1.IO.ooin Cbapter 5.

(iv) Items

falling

unde r

subheadings

0601.20.10.00;

0602. 10. 10.00;

0602.20. 10.00;

0602.99.10.00;

0602.20.90.00;

0602.91.00. 00;

0602.99.30.00 in Chapte r 6.

('I) Chapten 7 to 12 inclusive, but excludi ng items

falling under 5ubbeadinp 1209.30.00.00; 1209.99.91.00;

1209.99.99.00 in Chapter 12.

(vi) Chapter 13 excluding items failing under

$ubheadi ng 1301.10.00.00.

(vii) Chapten 15 to 20 inclusive, bIIt excl uding

items f. lling under S1.Ibhelldi np

1501.00.11.00

1502.00.10.00;

1503.00. 11 .00;

1503.00.30.00

1505.10.00.00

1505.90.00.00

1.507.10.10.00

1.507.90.10.00;

\.508.\0.10.00

1508.90.10.00

15 11 . 10. 10.00;

151 1.90.91.00;

1512.11.10.00

IS 12. 19. 10.00;

1512.21. 10.00;

1512.29.10.00

1513. 11 . 10.00;

1513.19.30.00

1513.21.11.00;

1513.21 .\9.00;

1513.29.30.00;

151 • . 10. 10.00;

1514.90.10.00;

1515.1 1.00.00

1515. 19.10.00

IS 15.21 . 10.00

1515.29.10.00;

1515.30. 10.00;

1515.30.90.00;

1515.40.00.00

1515.50. 11.00

1515.50.91.00;

1515.60.10.00

1515.60.90.00

15 15.90. 10.00;

1515.90.2 \.00

1515.90.31.00

1515.90.40.00;

1515.90.6(1.00

1516.20. 10.00

1518.00. 10.00

1518.00.31.00

1518.00.39.00

1518.00.91.00

1518.00.95.00

1518.00.99.00

nI9.1 1.00.00;

1519.12.00.00

1519.13.00.00

1519. 19.10.00;

1519. 19.30.00

1519.19.90.00

15 19.20.00.00;

1521 .10.10.00

1521. 10.90.00

1521.90 10.00

1522.00.31.00

1522.00.39.00;

1522.00.9\.00;

IS22.00.99.00inChapter 15.

(viii) Chapter 21 but e~cJudjng items falling under

subllcadinp 2106.90.99.42 and 2106.90.99.49.

(iJ:) Subheadinp 2202.90.10. 11 : 2202.90.10.31;

2202.90. 10.39

2202.90.91.\ \

2202.90.95. 11

2202.90.99. 11 ;

2202.90.99.40

2209.00. 11 .00

2209.00. 19.00; 2209.00.9\.00: and 2209.00.99.00 in

Chapter 22.

(~)

Chapter 23.

(~i ) Subheadinp 2501.00. 10.00 and 2501.00.9 1.00

in Chapter 25.

(~ii)

Subheading 3302.10.00.00 in Chapter 33.

(b) ~Phannacculical goods~ means the goods specirlCd

in the Tariff rcrerred to in paragnph ( I) of Ihis Schedule

(i) Chapter 30.

(ii) Subheadinp 3306. 10.00.00; 3306.90.00.00 and

3307.90.00. 10 in Chapler 33.

Subheading 3407.00.00.10 in Chapter).4.

(Hi)

(iv) Subheading3S07. IO.00.00 in Chaplc r 35.

(v) Subheading3823.90.91.oo in Chaptcr 38.

(vi) Subheading 4818.40.91.00 and 4818.40.99.00

in Oiaptcr 48.

(vii) Subheadings

56OLlO.IO.90;

and

5601 . 10.90.90. in Chapter Sli.

(viii) Subheading 701 5. 10.00.00 in Chapter 70.

(ill) Subheadings 9001.30.00.00; 900\.40.41.00;

9001 .40.49.00;

9001 .40.80.00

9001.50.41 .00;

9001.50.49.00; 9001 .50.80.00; and 9IXW.90.00.IO;

headings 9018; 9019: 9020; 9021 ; 9022; and 9023; and

subheading 9025. 11.91.00 in Chapler 90.

(c) Other ilems specified in the Tariff re ferred to in

pan1gJ11ph (I) of this Schedule under -

(i) Subheading 482(1.20.00.00 in Chapter48.

(ii) Chapter 49 but excluding items falling under

subheadings

4906.00.00.00;

4907.00.91 .00;

4907.00.99.00;

4908.10.00.00;

4908.90.00.00;

4909.00. 10.00;

4909.00.90.00;

4910.00.00.90;

and 4911.99.00.10.

(iii) Subheading 7118.90.00.00 in Chapter 71.

(iv) OLapter 98 but excluding items fallins under

subheading 9803.00.00.00.

(d) A non·profit making institution or _·profit

maki ng organization means an insti!ulio<l or organ~tion

(i) whose objects are clearly defll\Cd in its statute;

(ii) whO$oe

objecu expressly exclude

profit

mati ng;

(Hi) whO$oe statute provides that no pan of its

illOOme or property is available directly or indirectly to

any member, proprietor or d)'lIreholder;

(iv) which, in the opi nion of the Commissioner, is

managed and admi nistered in accordance with the

provisions of its Itatute and for the purpose of its stated

"'>i<""

(,,) which doe$ 00( syste matically aim 10 mate a

profiC.

,-

/>tMU/W b)' rIw 0. ... _of "'fJ

Jpp .. bbliU, ...-eJ-1);port ...... , ... ~!~ - ~

loIi~ ~ ...... pt<ija W-Gvem

hW<4 _iM 0.-""""" """"'" """