VAT reduced rate for COVID-19 in vitro diagnostic devices
The Eighth Schedule of the VAT Act has been amended (LN 5 of 2021) to extend the reduced rate of 5% to the following until 31 December 2022: goods falling under sub-headings 9027.80.80 and 3821.00 where they consist of COVID-19 in vitro diagnostic medical devices; and services...