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Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Schedules

Schedule 2

Part C : (Section 11(1)(w) of this Act)

 

Item 1 Goods referred to in section 11(1)(w), referred to in Chapter 96 in Part I of Schedule No. 1 to the Customs and Excise Act under subheading 9619.00: ‘Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material:' limited to goods referred to in item No.—

(i) 9619.00.02: Sanitary towels (pads), of wadding of textile material;
(ii) 9619.00.03: Pantyliners, of wadding of textile materials;
(iii) 9619.00.11: Sanitary towels (pads), of paper pulp, paper, cellulose wadding or webs of cellulose fibres;
(iv) 9619.00.12: Pantyliners, of paper pulp, paper, cellulose wadding or webs of cellulose fibres;
(v) 9619.00.21: Sanitary towels (pads), of other materials of heading 39.01 to 39.14;
(vi) 9619.00.41: Sanitary towels (pads), made up from knitted or crocheted textile material;
(vii) 9619.00.42: Pantyliners, made up from knitted or crocheted textile material; and
(viii) 9619.00.91: Other, sanitary towels (pads) and pantyliners.

 

[Part C inserted by section 75(1)(b) of the Taxation Laws Amendment Act, 2019 (Act No. 34 of 2019), GG42951, dated 15 January 2020 - deemed to have come into operation 1 April 2019 (Section 75(2)]