RepLlIions, 1995

L.N. 68 0( 1995

VALUE ADDED TAX ACT, 1994

(ACT NO. XII OF 1994)

Value Adod~d Tu Act (Am "", ....... 1 oISecoad SdIftIuk)

RepLlIions, 1995

IN exercise of the powers conferred by section 61 of the Value

Added Tax Act , 1994, hereinafter referred to as " the Act ~, the Min iste r

of Finance has made the following regulations

(1) These regu lations may be cited as the Value Added Tax

Act (Amendment of Second Schedule) Regulations, 1995, which

Second Schedule is hereinafter being referred 10 in these regulations as

Mlhe Schedule",

(2) These regulations shall be deemed to have come inlo

force on the lstJanuary, 1995.

Part One of the Schedule shall be amended as follows:-

(a) immediately after itcm 12 thereof there shall be added

the following new hem: -

" 12A. Services by band cl ubs

The supply of services consisting in public

performances by a philharmonic society which the

Commissione r is salisifed constitutes a bONl fide band

cl ub .~; and

(b) for item 16 thereof there shall be substituted the

following:-

" 16.

Printed maller and oth er articles

(1) The supply of books, newspapers, other prinled

maller and other articles falling within the definition of

"Printed matter and other art icles~ contained in Part

Three of this Schedule .

(2) The 5upply of electronic, magnetic. optM:or an)l

other machine readable media of any information whkh,

in prinled form, would have the characteristics of boo ks,

newspapers and any other printed maller falling within

the definition of " Printed matter 8l1d other artic1es~

oontained in Part Three of this Schedule .~.

1. Part Three of the Schedule shall be amended as fol1ows: -

(a) in item (a> thereof, for the words "'Import Duties Act

under - "there shall be substituted the words " Import Duties Act

under paragraphs (i) to (xi i) of Ibis ite m: provided that ~foodH shall

not in clude milkshake, tea , coffee and chocolate su pplied in liquid

arm. " ;

(b) in item (b) lhereoffor the words "paragraph ( I) of this

Schedule under -" there shall be subslituted the words "ite m (a) of

this Part of this Schedule under_ M; and

(c) in item (c) thereaffor the words "Otheritelll5specified in

the T ariff referred to in paragraoh (1) of Ihis Schedule under _ ..

there shall be substituted the words

.... Printed matter and oth er artides" means the goods

specified in the Tariff referred to in item (a) of this Part aflhis

Schedule ullder - ".

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