The Guyana Revenue Authority hereby advises taxpayers that based on the Amendments to the Value Added Tax Act, Cap.81:05, the following is the revised list of zero-rated supplies as contained in Schedule 1 to the Act. This list shall be deemed to have into operation on the 1st day of February 2017, except:
(1) paragraph 4(a) which came into operation on the 1st day of January 2018;
(2) the words ‘and services’ in paragraph 2 (f) and paragraph 5, sub-paragraph (c) came into operation on the 1st day of January, 2019.

Additionally, also based on the Amendments to the Value – Added Tax Act, Cap81:05, the following is the revised list of exempt supplies as contained in Schedule II to Act. This list shall be deemed to have come into operation on the 1st of February 2017, except:

  • Paragraphs 10(a) 19, 20, 21 and 22 which came into operation on the 1st day of January 2018;

Paragraph 3, sub-paragraphs (d) and (e); paragraph 7, sub-paragraphs (l) and (m) ; paragraph 8, the words ‘and goods qualifying under tariff heading 90.21 in the First Schedule of the Customs Act, Cap.82:01’; paragraphs (g) and (h); paragraph 12, sub-paragraph 13, sub-paragraphs (d) and (e); paragraph 19, the words ‘concrete blocks’ and the words ‘and housing’; and paragraph 23 which came into operation on 1st day of January 2019.

For the complete list of zero-rated and exempt supplies, click here