Cap. 406 · Value Added Tax Act (Cap. 406)
Cap. 406 Art. 4A5%
PART XI
Services closely linked to COVID-19 diagnostic in vitro devices: Until the 31 December 2022, services closely linked to goods under sub-headings 3822; 3002.15; 9027.80.80 and 3821.00 where the goods under these sub-headings consist of COVID-19 in vitro diagnostic devices.