VAT Rates
DEEP PLOUGHING OF LAND (Non-residential immovable goods)
Rate
Reduced rate
Remarks
Considered land reclamation. Qualifies for repayment to unregistered/flat-rate farmers under S.I. No. 266/1993.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 15(2)