you changeა In the list of goods thatLis Delivery and/or importation is exempt from VAT
Published on February 2024, 20, entered into force immediately after its publication and will apply to relations arising from January 2024, 26, the change in the joint order of the Minister of IDPs from the occupied territories of Georgia, Labor, Health and Social Protection and the Minister of Finance of Georgia dated December 2020, 29 N01-132/N "On the list of goods regarding the approval, the supply and/or import of which is exempted from value added tax".
As you know, according to Article 172, Part 4, Sub-Clause "J" of the Civil Code, the supply of pharmaceutical products manufactured by a pharmaceutical company or its own manufactured goods for medicinal/medical purposes is exempted from VAT. By the above-mentioned order N01-132/n.
As a result of the changes made, certain commodity codes were added to the list of raw materials and substances included in groups 28 and 29 of the national commodity nomenclature of foreign economic activity, whose import and supply are exempted from VAT (without the right of deduction), intended for medicinal/pharmaceutical purposes, Some of them were removed from the list:
Also, with the new edition, the following subsections of the first article, paragraph 3 of the list of goods intended for medicinal/medical purposes, whose import and supply are also exempted from VAT (without the right of deduction):
a) tests classified in commodity heading 3822;
d) nitrile gloves classified in commodity subheading 4015 11 000 00;
i) non-contact thermometers classified in commodity subheading 9025 19 000 09;
LA) 3822 19 000 00 Applicator reagent for collecting saliva/saliva classified under commodity subheading.
In addition, the following subsections of Article 1, Clause 1 of the list of pharmaceutical products manufactured in Georgia by a pharmaceutical enterprise or its own production, the supply of which is exempted from VAT, were established with the new edition:
a) tests classified in commodity heading 3822;
d) nitrile gloves classified in commodity subheading 4015 12 000 00;
i) non-contact thermometers classified in commodity subheading 9025 19 000 09;
LA) 3822 19 000 00 Applicator reagent for collecting saliva/saliva classified under commodity subheading.