Section 45, The Finance Act, 2013

(1) Goods and services tax shall be imposed on thefollowing in accordance with the Goods and Services Tax Act 2009- (a) for mining companies, all non-production related items; (b) for construction companies all nonconstruction related items; and (c) for agricultural companies all non-agricultural related items. (2) The classification of items that are non-production related, non-construction related and non agricultural related shall be determined by the Commissioner -General. 30 31 of section 62 of Act No. 6 of 2009. of First Schedule of Act No.6 of 2009. of Second Schedule of Act No 6 of 2009. Imposition of Goods and services tax. of section 31 of Act No. 6 of 2009. of section 15 of Act No. 6 of 2009. The Excise Duty Act, 1982 The First Schedule to the Excise Duty Act, 1982 is amended – (a) in tariff items 22.02, 24.02, 33.06, 39.07 as follows- Tariff Description Rate of Duty Item No. 22.02 A. Aerated waters 10% on sales/Cost Lemonade flavored Insurance and spa waters and flavor Freight (CIF) d aerated waters and other non-alcoholic beverages, including fruit and vegetable juices falling within Heading No. 20.071 B. Soft drinks and bottled or canned 24.02 All tobacco products 20% on Cost Insurance and Freight (CIF) 33.06 Cosmetics and Cosmetic 10% on Cost aids: beauty or make- Insurance and up preparations and pre- Freight (CIF) parations for care of the skin, excluding soap, toothpaste, toilet tissue and disinfectant 39.07 Polythene and Plastic 5% on Cost Materials Insurance and Freight (CIF) (b) By the addition immediately after item 96.02 by the following new item– 97.01 Products and equipment 20% on Cost designed for gambling Insurance and Freight (CIF) The National Revenue Authority Act 2002