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GRA says no VAT on school uniforms
The Guyana Revenue Authority (GRA) is advising the general public that school uniforms made in Guyana is not subject to Valued Added Tax (VAT) and hence they are not required to pay the 16 percent charge.
In a press release, the GRA said Schedule 1 of the Value Added Tax Act provides the list of items zero rated for VAT, and among the list are locally produced garments.
However, the GRA stated that cloth is not zero-rated for VAT and as such will attract the 16 percent tax regardless of whether the cloth is used to make school uniforms.
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