Section 19: The Second Schedule of the Goods and Services Tax Act

2009 is amended as follows– (a) by repealing and replacing paragraph (13) with the following new paragraph - 10 11 Admentment of section 37 of 2009". of section 58 of 2009. of section 99 of 2009. Failure to pay GST by due date. second schedule of Act No. 7 of 2009. 13. Supply- Plant , equipment and machinery Description- Plant, equipment , machinery, apparatus and appliances designed for use exclusively in– (a) agriculture, veterinary, fishing and horticulture; (b) manufacturing; and (c) mining This paragraph shall be classified as exempt under the harmonized systems commodity classification code" (b) by inserting the following new paragraphs immediately after paragraph (29)- ""(30). Supply:- Materials for the conduct of national elections Description: All materials imported by Government or development partners on behalf of Government for the conduct of elections by the National Electoral Commission. (31). Supply: Arms, ammunition, and security equipment Description: Arms, ammunition, specialized security vehicles, public order and communication equipment imported by the Government or by a person authorized by Government to do such for and on its behalf. "(32). Supply: Medals and Medallions Description: items of medals, medallions and other decorations imported directly by or for the Government for awards by the President and for the use of the Ministries of Defence and Internal Affairs." THE CUSTOMS ACT 2011