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List of Items Zero-Rated for COVID-19: Individuals

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List of Items Zero-Rated for COVID-19: Individuals

June 27, 2020

The Guyana Revenue Authority (GRA) wishes to remind the general public that the Government of Guyana has zero-rated the Value Added Tax on all medical supplies for the testing, prevention and treatment of COVID- 19 for the period March 26, 2020 to June 30, 2020, with a further extension to September 30, 2020.

Individuals are reminded that the following items will not attract VAT for this period:

CATEGORY PRODUCT BRIEF INFO
PROTECTIVE GARMENTS & THE LIKE Face & Eye Protection
  • Gas masks incorporating eye protection or facial shields.
  • Protective spectacles and goggles
  • Plastic face shields (covering more than the eye area)
  • Gloves (plastic, surgical rubber, other, knitted or crocheted with plastic or rubber, textile- that are not knitted or crocheted)
  • Disposable hair nets
  • Protective garments for surgical / medical use, other protective garments of textiles, protective garments made from plastic
THERMOMETERS Liquid filled thermometer for direct reading
  • Includes standard mercury-in-glass thermometers
Other thermometers
  • Digital thermometers or infrared thermometers for placing on the forehead.
 

 

 

 

DISINFECTANTS / STERALISATION PRODUCTS

Alcohol Solutions
  • Un-denatured, containing by volume 80% or more ethyl alcohol
  • Un-denatured, 75% ethyl alcohol
Hand sanitizers
  • Liquid or gel generally used to decrease infectious agents on the hands; alcohol based type
Other disinfectant/ preparations
  • Including rubs and wipes impregnated with alcohol or other disinfectants
Hydrogen peroxide in bulk
  • Bulk H2O2 whether or not with solidified urea
Hydrogen peroxide as a medicament
  • H2O2 put up for internal or external use as a medicine , including as an antiseptic for the skin.
Hydrogen peroxide put up in disinfectant preparations for cleaning surfaces
  • H2O2 put as a cleaning solution for surfaces or apparatus.
Other Chemical disinfectants
  • Disinfectants or disinfectant preparations , containing alcohol, benzalkonium chloride, etc.
MEDICAL CONSUMABLES Wadding, gauzes, bandages, cotton, sticks and similar articles
  • Contained in forms or packs for retail sale for medical use
Syringes with or without needles
VITAMIN C N/A N/A
MULTI-VITAMINS N/A N/A
SOAPS ALL SOAPS N/A
RUBBING ALCOHOL Ethyl alcohol based N/A
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