The Government’s tax relief measures to support individuals and corporations amid the COVID-19 pandemic is extended as per the amended list of COVID-19 prevention, care and treatment supplies which remains free of Customs Duty, Value Added Tax (VAT) and Excise Tax (where necessary) until December 31, 2021.
For VAT purposes, all the items are Zero-Rated.
The list below is available on the GRA’s website via the link https://www.gra.gov.gy/tax-relief-for-covid-19-supplies-extended-to-june-30-2021-2/