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* Matrix of Changes in the GST and SST Rates in 2017

ITEMS PREVIOUS CURRENTSST GST SST GST

1. Cigarettes *See annex 1 See annex 1

2.

Mobile phones and radio subscription service, whether post-paid or pre-paid.

24% 16% 26% 16%

New mobile phone subscriptions as of Feb 15, 2017 0 16% JD2.6 16%

4. Soft drinks (new item No. (23)) 0 16% 10% 16%

5. Schedule 2: zero-rated items 102 itemsSee annex 2

58 itemsSee annex 2

6. Schedule 3: GST exemptions 75 itemsSee annex 3

79 itemsSee annex 3

7. 4% reduced GST rate 90 itemsSee annex 4

161 itemsSee annex 4

8. 8% reduced GST rate 5 items No 8% rate

Explanatory notes:

* The changes listed below are based on the following decisions:

1- SST Amending Bylaw No. (15) of 2017 dated Feb 8, 2017.2- Cabinet decision dated Feb 2, 2017 to replace the current schedules 2 and 3 by virtue of Article (3)/b

of the GST Law 6 of 1994.3- Cabinet decision dated Feb 2, 2017 to repeal all previous Cabinet decisions reducing GST rate from

16% to 4%, excluding decision (407) dated Jan 8, 2008.4- Cabinet decision dated Feb 2, 2017 reducing GST rate from 16% to 4% on the goods listed in Annex 4

pursuant to Article (22)/c of the GST Law 6 of 1994.

* The annexes below include the pre- and post-change situations for ease of reference. In annexes 2, 3 and 4, the lines highlighted in blue (with no numbers) have been removed or moved to a different line within the same schedule or to other schedules. Items highlighted in red have been amended and kept in the same line or moved to other lines in the same schedule or other schedules as stated under the ‘comments’ column. Lines that are highlighted in green were restored later by Cabinet decision 13/11/6/1/7147 dated Feb 20, 2017 or Cabinet decision 13/11/6/1/7641 dated February 22, 2017. Items that are not highlighted at all remained unchanged. All items that have been removed from all the schedules are now automatically subject to 16% GST rate as of February 1, 2017, except for item 58 in Schedule 2 and item 26 in Schedule 3 of the tax-exempt services as those two items are no longer valid. Changes to the previous schedules can be tracked through the footnotes.

1

Annex 1 - SST levies on the import and supply of the goods and services listed below

4.

a-

b- Cigarettes:1- Cigarettes put for

free circulation (based on consumer selling price in filses)

Unit:Pack of

(20) cigarettes

Selling price SST rate

Previous Current

Unit:Pack of

(20) cigarettes

Previous Current

JD0.420 plus the following:

JD0.482 plus the following:

0.900 or less 1.300 or less 0.283 0.4570.950 1.350 0.305 0.4791.000 1.400 0.327 0.5231.050 1.450 0.348 0.5451.100 1.500 0.370 0.5671.150 1.550 0.392 0.5891.200 1.600 0.414 0.6111.250 1.650 0.435 0.6331.300 1.700 0.457 0.6551.350 1.750 0.479 0.6771.400 1.800 0.501 0.6991.450 1.850 0.523 0.7211.500 2.000 0.545 0.7431.550 2.050 0.562 0.7651.600 2.100 0.588 0.7871.650 2.150 0.610 0.8091.700 2.200 0.632 0.8311.750 2.250 0.653 0.8531.800 2.300 0.675 0.8751.850 2.350 0.697 0.8671.900 2.400 0.720 0.9191.950 2.450 0.743 0.9412.000 2.500 0.762 0.9632.050 2.550 0.784 0.9852.100 2.600 0.805 1.0072.150 2.650 0.827 1.0292.200 2.700 0.849 1.0512.250 2.750 0.871 1.0732.300 2.800 0.894 1.0952.350 2.850 0.916 1.117None 2.900 None 1.161None 2.950 None 1.183

2.400 or more 3.000 or more 0.938 1.205

2

Annex 2 – Schedule (2): Goods and Services Subject to GST at Zero RatePrevious Current

No. Item

HS Code as published in the Official Gazette

dated Feb 23, 2002

No. ItemHS Code as published in

the Official Gazette dated Feb 23, 2002

Comments

1.Food preparations for infant or handicapped use; food preparations exclusively used for special illnesses.

Of headings1901, 1905, 2106 1. Food preparations for infant or handicapped use; food

preparations exclusively used for special illnesses.Of headings

1901, 1905, 210690 210690 added

2.

a- Inputs of drug manufacturing.b-Industrial machinery and equipment used to manufacture

drugs, laboratory devices and its accessories for drug industry and spare parts, whether imported or local.

Amended and moved from line 3

previous

2. Supplies used by the handicapped. Inconsistent with HS coding Supplies used by the handicapped. Inconsistent with HS

coding 16%

3.

Inputs of drug manufacturing, industrial machinery and equipment exempted under the Customs Tariff Tables and used to manufacture drugs, laboratory devices and its accessories needed for drug industry and spare parts, whether local or imported.

Inputs of drug manufacturing, industrial machinery and equipment exempted under the Customs Tariff Tables and used to manufacture drugs, laboratory devices and its accessories needed for drug industry and spare parts, whether local or imported.

Moved to line 2 above

4.

Books and similar printed materials, whether or not loose-leafed, printed newspapers, magazines and periodicals, whether or not illustrated or containing advertisements, illustrated children books, drawing and coloring books.(Likewise, printing of books for anybody is a taxable goods and subject to the same GST rate provided that all inputs – ink, paper, etc.- belong to the same printing agency).

Headings 4901, 4902and items of heading

49033.

Books and similar printed materials, whether or not loose-leafed, printed newspapers, magazines and periodicals, whether or not illustrated or containing advertisements, illustrated children books, drawing and coloring books.

Of headings 4901, 4902 and 4903 Amended

5.PVC granules (polyethylene) of low density, of black color only and of recycled materials by (75%) or more.

PVC granules (polyethylene) of low density, of black color only and of recycled materials by (75%) or more. 16%

6. 1Petroleum oils and oils obtained from bituminous minerals, crude; other than crude; petroleum gases and other gaseous hydrocarbons. (Excluding lubricants and other lubricating materials and preparations. containing by weight 70% or more of

2709, 2711and items under Heading 2710

Petroleum oils and oils obtained from bituminous minerals, crude; other than crude; petroleum gases and other gaseous hydrocarbons. (Excluding lubricants and other lubricating materials and preparations. containing by weight 70% or more of petroleum oils or of oils obtained from bituminous

2709, 2711and items under Heading

2710

16%

1 The statement between brackets was added by Cabinet decision 235 dated March 8, 2011. GST rate on fuel derivatives was reduced to zero by Cabinet decision 1220 dated May 30, 2005. The text was modified by Cabinet decision 1489 dated Sep 27, 2005. Unleaded gasoline became subject to GST at 16%

for Octane 95 and 4% for Octane 90 as of February 8, 2008 by Cabinet decision 12/11/4/2439 dated February 7, 2008.

3


No. Item


dated Feb 23, 2002



Comments

petroleum oils or of oils obtained from bituminous materials ‘excluding gasoline of all kinds’.- Hydraulic oils used for manufacturing.

materials ‘excluding gasoline of all kinds’.- Hydraulic oils used for manufacturing.

7.2Meat of bovine animals, fresh or chilled, other than ground meat pieces prepared for sandwiches under heading (0201.301)

Items under Heading 0201 4.

Meat of bovine animals, fresh, chilled or frozen, other than ground meat pieces prepared for sandwiches or boneless bovine meat.

Items under Heading 0201, 0202 Amended

5. Meat of boneless bovine animals, fresh or chilled. 0201309

3Added by Cabinet decision

13/11/6/1/7147 dated Feb 20, 2017

8. Meat of bovine animals, frozen, other than ground meat pieces prepared for sandwiches or boneless.

Items under Heading 0204

Meat of bovine animals, frozen, other than ground meat pieces prepared for sandwiches or boneless. Items under Heading 0204

Amended and moved to schedule

4 lines 5 and 6

9. Meat of sheep or goats, fresh, chilled or frozen, excluding headings (0204.23) and (0204.43)

Items under Heading 02.04 6. Meat of sheep or goats, fresh, chilled or frozen, excluding

headings (0204.231) and (0204.431)Items under Heading

02.04 No change

10.Meat and edible offal, of the poultry, frozen, but not cut in pieces (excluding chicken, frozen and not cut in pieces)

Items under Heading 0207.120

Meat and edible offal, of the poultry, frozen, but not cut in pieces (excluding chicken, frozen and not cut in pieces)


Amended and moved to schedule

4 line 7

11.Flat fish, fresh, chilled or frozen, excluding fish fillets, livers and roes of Halibut, Hosea, Moses, herrings and cod

302.4, 302.5, 302.69 Flat fish, fresh, chilled or frozen, excluding fish fillets, livers and roes of Halibut, Hosea, Moses, herrings and cod 302.4, 302.5, 302.69 Moved to schedule

4 line 10

7. Fish, frozen, excluding fish of heading 030390. 0303 Amended

12.Fish, frozen, excluding fillets but including halibut, Hosea, Moses, white tunas, herrings, cod and mackerel.

0303,31, 0303.32, 0303.33, 0303.39, 0303.41, 0303.49, 0303,51, 0303.52, 0303.74, 0303.79

Fish, frozen, excluding fillets but including halibut, Hosea, Moses, white tunas, herrings, cod and mackerel.

0303,31, 0303.32, 0303.33, 0303.39, 0303.41, 0303.49, 0303,51, 0303.52, 0303.74, 0303.79

Moved to schedule 4 line 10

13.Fish fillets and other fish meat, whether minced fresh, chilled or frozen, including swordfish and tooth fish

Items under Heading 03.04 8. Fish fillets and other fish meat, whether minced fresh,

chilled or frozen. 0304 Amended

14. Butter and other fats and oils derived from milk; dairy spreads.


Butter and other fats and oils derived from milk; dairy spreads.

Items under Heading 04.05 16%

2 Items 7-17 became subject to GST at zero rate as of April 16, 2008 by Cabinet decision 1331 dated April 15, 2008 based on Article 22/c of the GST law. The item ‘potatoes, fresh or chilled, excluding potatoes for seeds’ changed to ‘potatoes, fresh or chilled’ by Cabinet decision 1456 dated July 10, 2011.

3 Effective as of February 12, 2017

4


No. Item


dated Feb 23, 2002



Comments

15. Natural honey (without any additives). Items under Heading 04.09 Natural honey without any additives. Items under Heading

04.09 16%

16. Potatoes, fresh or chilled. Items under Heading 7.01 Potatoes, fresh or chilled. Items under Heading 7.01

Amended and moved to line 18

below

17. Sardines, sardinella and brisling or sprats, tunas, skipjack and bonito (Sarda spp.)

Items under Heading 1604.13 and 1604.14 9. Sardines, non-minced, prepared or preserved, canned. Items under Heading

1604.1300 Amended

10.Sardines (excluding canned sardines), sardinella and brisling or sprats, tunas, non-minced, prepared or preserved.

16041300 New

11. Tunas, skipjack and bonito (Sarda spp.) non-minced, prepared or preserved. 16041400 New

12. Butter and other fats and oils derived from milk; dairy spreads. Of heading 0405 New

13. Birds' eggs, in shell, fresh, preserved or cooked, for hatching, of the kind Gallos Domesticos. 04071100000

Amended and moved from line

32 previous

18.

Pesticides, including insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products.

3808 14.Pesticides, including insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products.

3808

16%Then restored by Cabinet decision 13/11/6/1/7641

dated February 22, 2017

19.4Agricultural plastic covers (mulch): (Sprinkling water tubes, pipes and hoses, and fittings therefor, such as joints, elbows, flanges), of plastics.

3917, 3920Agricultural plastic covers (mulch): (Sprinkling water tubes, pipes and hoses, and fittings therefor, such as joints, elbows, flanges), of plastics.

3917, 3920 16%

20. Agricultural seedling trays. 3923 15. Agricultural seedling trays. 3923

16%Then restored by Cabinet decision 13/11/6/1/7641


21. Trees and live plants, roots, flowers, cuttings of green leaves and similar articles.

0601, 0602 16. Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots

0601 Amended

4 ‘Sprinkling water tubes, pipes and hoses, and fittings therefor, such as joints, elbows, flanges’ was added to item 19 and the item was removed from the 4% schedule by Cabinet decision 6575 dated November, 11, 2009

5


No. Item


dated Feb 23, 2002



Comments

other than roots of heading 12.12.

17. Other live plants (including their roots), cuttings and slips; mushroom spawn. 0602 New

18. Potato spores, of a kind used for sowing. 07011000 Amended

22. Seeds, fruit and spores, of a kind used for sowing, whether or put up in special containers. Of chapter 12 19. Seeds, fruit and spores, of a kind used for sowing. 1209 Amended

20.

Vegetable materials and vegetable waste, vegetable residues, animal feed preparations and animal feed concentrates other than cat food, foil food, dog food, and swine food.

Of Chapter 23Amended and

moved from lines 29-31 previous

21.Agricultural plastic covers (mulch): (Sprinkling water tubes, pipes and hoses, and fittings therefor, such as joints, elbows, flanges).

3907, 3920Amended and

moved from line 19 previous

23. Packing cases for agricultural products. 39.23, 44.15 22. Cases, crates and boxes of wood prepared only for packing of agricultural products. 44151020000 Amended

24. Frameworks for greenhouses. 7308.901 23. Frameworks for greenhouses, of iron or steel 73089010000 Amended

25. Tractors. 8701 Tractors. 8701Amended and moved to lines 27 – 32 below

24.Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers excluding parts.

8432Amended and


25.

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37, including parts exclusively used for the same purpose excluding parts.

8433Amended and


26. Machinery, equipment and tools used in agriculture, poultry-keeping or bee-keeping. 84.36 26. Machinery, equipment and tools used in agriculture,

poultry-keeping or bee-keeping excluding parts. 8436 Amended

27.Small tractors (moto-collator) (other than tractors of heading 87.09). 870110

Amended and moved from line

25 previous

28. Other tractors (other than tractors of heading 87.09) not exceeding 18 kilowatts. 870191 New

29. Other tractors (other than tractors of heading 87.09) exceeding 18 kilowatts and not exceeding 37 kilowatts. 870192 New

6


No. Item


dated Feb 23, 2002



Comments



32. Other tractors (other than tractors of heading 87.09) exceeding 130 kilowatts. 870195 New

27.Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers.

84.32 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers. 84.32 Moved to line 24

above

28.

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37, including parts exclusively used for the same purpose.

84.33

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37, including parts exclusively used for the same purpose.

84.33 Moved to line 25 above

29.

5Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, other than dog food, cat food, foil food, swine food.

Chapter 23

6Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, other than dog food, cat food, foil food, swine food.

Chapter 23 Moved to line 20 above

30. Animal feeds concentrates. 2309.901 Animal feeds concentrates 2309.901 Moved to line 2031. Animal feeds preparations (premix). Of chapter 23 Animal feeds preparations (premix) Of chapter 23 Moved to line 20

32. Eggs for hatching. 0407.001 Eggs for hatching. 0407.001Moved to line 13

above

5 Item 29 was taxed at zero rate as of August 27, 2008 by Cabinet decision 3192 dated November 11, 2008. The same item remained in the 4% schedule. It was removed from the 0% schedule by Cabinet decision 1456 dated July 10, 2011 and remained subject to 4%. The text was modified as ‘Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, other than dog food, cat food, foil food, swine food’ as of July 10, 2001 by the same Cabinet decision. It was brought back to the 0% schedule as of July 10, 2011 by Cabinet decision 1876 dated August 22, 2011.

Items 18-52 were exempted from GST by virtue of Article 22/c of the GST law by Cabinet decision 2557 dated August 26, 2008. They were taxed at 0% rate by Cabinet decision 3192 dated November 11, 2008. Later, according to Cabinet decision 6488 dated November 3, 2009, the items, during the period from August 27, 2008 to November 11, 2008, were treated as zero-rated.

6 Item 29 was taxed at zero rate as of August 27, 2008 by Cabinet decision 3192 dated November 11, 2008. The same item remained in the 4% schedule. It was removed from the 0% schedule by Cabinet decision 1456 dated July 10, 2011 and remained subject to 4%. The text was modified as ‘Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, other than dog food, cat food, foil food, swine food’ as of July 10, 2001 by the same Cabinet decision. It was brought back to the 0% schedule as of July 10, 2011 by Cabinet decision 1876 dated August 22, 2011.

Items 18-52 were exempted from GST by virtue of Article 22/c of the GST law by Cabinet decision 2557 dated August 26, 2008. They were taxed at 0% rate by Cabinet decision 3192 dated November 11, 2008. Later, according to Cabinet decision 6488 dated November 3, 2009, the items, during the period from August 27, 2008 to November 11, 2008, were treated as zero-rated.

7


No. Item


dated Feb 23, 2002



Comments

33. Chicks of all kinds. 0105 33. Chicks of all kinds. 0105

16%

Then restored by Cabinet decision 13/11/6/1/7641


34. Veterinary medicines. 3004 34. Veterinary medicines. 3004




35. Vaccines for veterinary medicine. 3002.3 35. Vaccines for veterinary medicine. 30023




36. Cases of all kinds for packing eggs. Of chapters 39 and 48 Cases of all kinds for packing eggs. Of chapters 39 and 48 16%

37. 7Fertilizers Of heading 3824.902 36. Fertilizers. 3824902 16%

7 Items 6, 16, 27, 31, 37 were amended by Cabinet decision 1456 dated July 10, 2011 as follows:- The term ‘hydraulic oils for industrial use’ was added to item 6- Item 16 potatoes, fresh or chilled of heading 701- Item 27 split into two items 27 and 28: ’27: Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers under heading 8432’ and ‘28: Harvesting or

threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37, under heading 8433’.

- The reference for item 31 ‘Animal feeds preparations (premix)’ was changed to chapter 23.- Item 37 ‘fertilizers’ under heading 3824.902 was added.

8


No. Item


dated Feb 23, 2002



Comments



38. Soils and agricultural environments. 2703 37. Soils and agricultural environments, peatmoss and cocopeat. 2703

16%



39. 8Calcium nitrites for agricultural use. 2834.29 38. Calcium nitrites 283429

16%



40. Urea for agricultural use. 3102.1 39. Urea. 31021

16%



- As for item 41, the word ‘ammoniac’ listed in schedule 1 attached to Cabinet decision 2557 dated August 26, 2008 was considered ammonium sulphate rather ammonium nitrates based on Cabinet decision 1498 dated May 26, 2010. The decision applies to both imported and domestic ammoniac. The Customs heading corresponding to ‘ammoniac’ in the same schedule mentioned above was changed to 3102.21 instead of 3102.30.

8 The term ‘for agricultural use’ was added to items 39, 40, 41, 42 and 45 by Cabinet decision 91 dated May 19, 2012.

9


No. Item


dated Feb 23, 2002



Comments

41. Ammonium sulphate for agricultural use. 3102.21 Ammonium sulphate. 3102.21 16%

40. Ammoniac 31023

Added by Cabinet decision

13/11/6/1/7641 dated February 22,

2017

42. Diammonium phosphate, seed and granulated, for agricultural use DAP. 3105.51 41. Diammonium phosphate, DAP. 310551

16%



43. Mono-potassium phosphate MKP. 3105.6 42. Mono-potassium phosphate MKP. Of heading 3105

16%

Then restored and amended by

Cabinet decision 13/11/6/1/7641


44. Urea phosphate, powder and solution. 3102.1 Urea phosphate, powder and solution. 3102.1 16%

45. Potassium chloride 60% for agricultural use. 3104.2 43. Potassium chloride 60%. 31042

16%



46. Humic acid. 3824.902 Humic acid. 3824902 16%

10


No. Item


dated Feb 23, 2002



Comments

47. Amino acids. 3105.9 44. Amino acids. 31059

16%



48. Agricultural hormones (growth regulators). 3808.959 45. Agricultural hormones. Of heading 3808

16%

Then restored and amended by



49. Monoammonium phosphate MAP. 3105.4 46. Monoammonium phosphate MAP. 31054

16%



50. Nitrates of potassium. 2834.21 47. Nitrates of potassium. 2834.21

16%



51. Nitrates of magnesium. 2834.29 48. Nitrates of magnesium. 2834.29 16%

Then restored by

11


No. Item


dated Feb 23, 2002



Comments



52. Potassium sulphate 50%. 3104.3 49. Potassium sulphate 50%. 31043

16%



53.9Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium NPK.

3105.20 50. NPK fertilizers. Of heading 3105

16%Then restored and

amended by Cabinet decision 13/11/6/1/7641


54.10Medicines, regents, medical supplies and cancer treatment apparatus used by Al Hussein Cancer Center.

51. Medicines, regents, medical supplies and cancer treatment apparatus used by Al Hussein Cancer Center. No change

55.11Medicines, regents, medical supplies and apparatus used by the Cell Treatment Center in the University of Jordan.

52. Medicines, regents, medical supplies and apparatus used by the cell treatment center in the University of Jordan. No change

56. 12Goods imported or purchased for Ma’wa Reserve 53. Goods imported or purchased for Ma’wa Reserve Project No change

9 Mineral or chemical fertilizers NPK, under Heading 3105.20, was added by Cabinet decision 4719 dated April 28, 2009.- Purchases of companies in the QIZ became subject to sales tax at zero rate by Cabinet decision 1987 dated June 16, 2004, and then exempted from GST for 5 years by Cabinet decision 448 dated January 26,

2010 based on Article 22/c of the GST law.10 Item 54 was added to this schedule by Cabinet decision 1395 dated May 11, 2010.11 Item 55 was added to this schedule by Cabinet decision 931 dated July 10, 2013.12 Item 56 was added to this schedule by Cabinet decision 1902 dated October 13, 2013.

12


No. Item


dated Feb 23, 2002



Comments

Project for Aquatic Beings, listed exclusively in Princess Alia Foundation Administrative Commission Chief’s letter MA/ 10/ 2013 dated 9/9/2013.

for Aquatic Beings, listed exclusively in Princess Alia Foundation Administrative Commission Chief’s letter MA/ 10/ 2013 dated 9/9/2013.

57.

Goods and services imported or purchased for Zarqa-Omari-Road Rehabilitation Project between Saudi-Arabia and Jordan, including goods and services imported and purchased by contractors and sub-contractors exclusively for the project.

54.

Goods and services imported or purchased for Zarqa-Omari-Road Rehabilitation Project between Saudi-Arabia and Jordan, including goods and services imported and purchased by contractors and sub-contractors exclusively for the project.

No change

58.

Goods and services imported or purchased for hosting the 2016 Ladies World Cup under 17 years old, including materials, equipment, vehicles and supplies for the development, renovation, or construction of sport facilities and playgrounds.

Goods and services imported or purchased for hosting the 2016 Ladies World Cup under 17 years old, including materials, equipment, vehicles and supplies for the development, renovation, or construction of sport facilities and playgrounds.

Removed

59.

Goods and services imported or purchased by the Jordanian Association for Boy Scouts and Girl Guides by a mechanism adopted by ISTD.

55.

Goods and services imported or purchased by the Jordanian Association for Boy Scouts and Girl Guides by a mechanism adopted by ISTD.

No change

56.

Goods and services imported or locally purchased by embassies’ technical and administrative staff accredited to the country for their own use provided they are non-Jordanians and non-honorary persons upon recommendation by the Minister of Foreign Affairs and subject to reciprocity, by a mechanism adopted by ISTD (decision No. (13373/2016).

New

57.

Goods and services imported or purchased for Casotic company for training on special operations to achieve the goals related to the Jordanian Armed Forces.

New

13


No. Item


dated Feb 23, 2002



Comments

58.

Book printing service to anybody provided all supplies (ink, paper, production inputs etc.) belong to the same presses.

New

60.Pigments and preparations based on chromium compounds

3206.19Pigments and preparations based on chromium compounds.

3206.19 16%

61.Pigments and preparations based on Copper or nickel compounds

3206.49Pigments and preparations based on Copper or nickel compounds.

3206.49 16%

62.

Safety glass, consisting of toughened (tempered) or laminated glass, imported by factories as industrial inputs.

7007.191Safety glass, consisting of toughened (tempered) or laminated glass, imported by factories as industrial inputs.

7007.191 16%

63.

Flat-rolled products of iron or non-alloy steel, imported by factories as industrial inputs for heating water through the solar power.

7208, 7209, 7210, 7211

Flat-rolled products of iron or non-alloy steel, imported by factories as industrial inputs for heating water through the solar power.

7208, 7209, 7210, 7211 16%

64.Copper tubes and pipes, imported by factories as industrial inputs.

74011.219, 7411.221, 7411.291

Copper tubes and pipes, imported by factories as industrial inputs.

74011.219, 7411.221, 7411.291

16%

65.

Thermostatic valve, three-way valve, four-way valve, solenoid valve, imported by factories as industrial inputs

8481.804Thermostatic valve, three-way valve, four-way valve, solenoid valve, imported by factories as industrial inputs.

8481.804 16%

66. Integrated wind-energy generators 8412.80 Integrated wind-energy generators. 8412.80 16%

67. Other centrifugal pumps 8413.81 Other centrifugal pumps. 8413.81 16%

68.Thermostatic sensors for industrial use, imported by factories as industrial inputs.

9032.903Thermostatic sensors for industrial use, imported by factories as industrial inputs.

9032.903 16%

69.Check (nonreturn) valves, imported by factories as industrial inputs.

8481.301Check (nonreturn) valves, imported by factories as industrial inputs.

8481.301 16%

14


No. Item


dated Feb 23, 2002



Comments

70.

Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes

8541.40Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes.

8541.40 16%

71.Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa

3917.311Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa.

3917.311 16%

72. Pipes of iron7304.313, 7304.393, 7304.413, 7304.493, 7304.513, 7304.593

Pipes of iron.7304.313, 7304.393, 7304.413, 7304.493, 7304.513, 7304.593

16%

73.Flanges, threaded elbows, bends and sleeves, butt welding fittings, T- shaped Fittings.

7307.211, 7307.221, 7307.231, 7307.992

Flanges, threaded elbows, bends and sleeves, butt welding fittings, T- shaped Fittings.

7307.211, 7307.221, 7307.231, 7307.992

16%

74.Parts of power generating systems by wind such as blades, generator, gearboxes.

8412.901Parts of power generating systems by wind such as blades, generator, gearboxes.

8412.901 16%

75. Towers and lattice masts 7308.201 Towers and lattice masts. 7308.201 16%

76.Wind velocity and direction finding instruments and appliances

9015.801Wind velocity and direction finding instruments and appliances.

9015.801 16%

77.Hydraulic or pneumatic instruments and apparatus.

9032.81 Hydraulic or pneumatic instruments and apparatus. 9032.81 16%

78. Electronic control instruments and apparatus 9032.893, 9032.899 Electronic control instruments and apparatus. 9032.893, 9032.899 16%

79. Thermostats 9032.10 Thermostats. 9032.10 16%

80.Insulated water storage tanks with heat exchange unit

8419.193 Insulated water storage tanks with heat exchange unit. 8419.193 16%

81. Integrated solar system 8419.192 Integrated solar system. 8419.192 16%

15


No. Item


dated Feb 23, 2002



Comments

82. Electrostatic converters weighing 10 kg or less 8504.403 Electrostatic converters weighing 10 kg or less. 8504.403 16%

83. Lead-acid accumulators (Batteries) 8507.201 Lead-acid accumulators (Batteries). 8507.201 16%

84. Solar-operated air conditioning machines 8415.101 Solar-operated air conditioning machines. 8415.101 16%

85. Solar-operated refrigerators8418.102, 8418.211, 8418.302, 8418.402

Solar-operated refrigerators.8418.102, 8418.211, 8418.302, 8418.402

16%

86.Automatic air conditioning and heating regulating or controlling instruments and apparatus.

9032.2091Automatic air conditioning and heating regulating or controlling instruments and apparatus.

9032.2091 16%

87. Rock wool 6806.104, 6806.901 Rock wool. 6806.104, 6806.901 16%

88. Construction insulating materials (polyester) 3921.11 Construction insulating materials (polyester). 3921.11 16%

89. Construction insulating materials (polyurethanes) 3921.13 Construction insulating materials (polyurethanes). 3921.13 16%

90. Construction insulating materials (Fiberglass) 7019 Construction insulating materials (Fiberglass). 7019 16%

91. Sunshine reflection plates (in rolls) 3919.105, 3919.903 Sunshine reflection plates (in rolls). 3919.105, 3919.903 16%

92. Fixed capacitors 8532.10 Fixed capacitors. 8532.10 16%

93. Energy saving lamps 8539.311 Energy saving lamps. 8539.311 16%

94. Fluorescent, hot cathode 8539.31 Fluorescent, hot cathode. 8539.31 16%

95. Power handling resistors 8533.40 Power handling resistors. 8533.40 16%

96. Power handling capacity resistors - Dimmers 8541.30 Power handling capacity resistors – Dimmers. 8541.30 16%

97. Sodium vapour lamps 8539.321 Sodium vapour lamps. 8539.321 16%

98. Lighting sets with light emitting diodes 9405.101, 9405.402 Lighting sets with light emitting diodes. 9405.101, 9405.402 16%

99. Energy-saving air filters 8481.804 Energy-saving air filters. 8481.804 16%

16


No. Item


dated Feb 23, 2002



Comments

100. Vacuum tubes used in water heaters 8419.903 Vacuum tubes used in water heaters. 8419.903 16%

101. Air blinds for insulating air conditioned 8414.5992 Air blinds for insulating air conditioned. 8414.5992 16%

102. Plates used for insulating buildings 3925.902 Plates used for insulating buildings. 3925.902 16%

Annex 3 – Schedule (3): Goods and Services Exempted from GSTFIRST: TAX-EXEMPT-GOODS

CurrentPreviousCommentsHS CodeItemNo.HS CodeItemNo.

Added by Cabinet decision 13/11/6/1/7147

dated Feb 20, 2017020711, 020713Chicken, fresh and chilled.1.

Amended and moved from line 23 previous100110Wheat.2.11.01Wheat or meslin flour.1.

Amended and moved from line 1 previous1101000Wheat or meslin flour.3.

NewOf heading 1905

Bread other than (Crispbread, Gingerbread and the like and toasted bread).4.Of heading

19.05Bread.2.

Amended22011010000Water, other than water put up in containers of capacity not exceeding 5 liters.5.Of heading

22.01Water, other than water put up in containers of capacity not exceeding 5 liters.3.

Amended1509Olive oil (not chemically processed).6.15.09Olive oil.4.Moved to line 45 belowItems served by restaurants unclassified by the Ministry of

Tourism, or by restaurants not required to fulfill the 13Items served by restaurants unclassified by the Ministry of Tourism, or by restaurants not required

5.

17



conditions and requirements of tourist restaurants, namely (Humus, Fool, Falafel and relevant items, rice, vegetables, fries, and relevant items, and drinks, whether hot or cold, served in combination with these items).

to fulfill the conditions and requirements of tourist restaurants, namely (Humus, Fool, Falafel and relevant items, rice, vegetables, fries, and relevant items, and drinks, whether hot or cold, served in combination with these items).

16%Of heading57.03Plastic floor coverings.Of heading

57.03Plastic floor coverings.6.

Amended71189000000Coins.7.Of headings 4907, 71.18Banknotes and coins and similar monetary articles.7.

Amended49070090000Banknotes.8.

AmendedNo heading

Gold of all kinds, jewelry and ornaments of gold, valuable metals and their parts and other precious stones.(Diamonds, whether or not worked, but not mounted or set).(Precious stones and semi-precious stones, whether or not worked).(Waste and scrap of gold).(Articles of jewelry and parts thereof, of precious metal).(Articles of goldsmith’s wares and parts thereof, of precious metal).(Other articles of precious metal).

9.

Of headings71.06, 71.08

71.0271.03

7112.9171.1371.1471.15

Gold of all kinds, jewelry and ornaments of gold, valuable metals and their parts and other precious stones.(Diamonds, whether or not worked, but not mounted or set).(Precious stones and semi-precious stones, whether or not worked)14.(Waste and scrap of gold)15.(Articles of jewelry and parts thereof, of precious metal)16.(Articles of goldsmith’s wares and parts thereof, of precious metal).(Other articles of precious metal)17.

8.

Amended7106Silver of all kinds.10.Amended7108Half-worked gold.11.Amended7102Unworked diamond.12.Amended7103Worked diamond.13.Amended7112.9Other forms of gold.14.Amended7113Jewelry and ornaments of gold and parts thereof.15.

13 Item 5 was amended by Cabinet decision 4182 dated May 1, 2007, which approved the items listed under the menus attached to the ministerial letter 4/7/11645 dated July 22, 2007 on condition that these menus should be issued by the Restaurant and Sweets Association…. Cabinet decision 1052 dated March 25, 2008 stated that ISTD shall be responsible for approving the quantities and prices of the items in the menus attached to the ministerial letter 4/6/10632 dated March 25, 2008, which also approved amendments to the items of the menu above by allowing restaurants to add fresh and frozen chicken, whether local or imported, to the menu.

14 These items were added by Cabinet decision 1878 dated July 23, 2002 by reference to Cabinet letter 12/11/4/9888 dated July 27, 2002.15 These items were added by Cabinet decision 1878 dated July 23, 2002 by reference to Cabinet letter 12/11/4/9888 dated July 27, 2002.16 These items were added by Cabinet decision 1878 dated July 23, 2002 by reference to Cabinet letter 12/11/4/9888 dated July 27, 2002.17 These items were added by Cabinet decision 1878 dated July 23, 2002 by reference to Cabinet letter 12/11/4/9888 dated July 27, 2002.

18



Amended7114Articles of jewelry and parts thereof, of silver and other precious metal.16.

Amended7115Articles of normal metal coated with other precious metal.17.

Moved to line 46 belowGoods supplied by Islamic banks after having them purchased from persons unregistered in the sales tax net.

Goods supplied by Islamic banks after having them purchased from persons unregistered in the sales tax net.

9.

No change2716Electricity.18.27.16Electricity.10.

No change8703Motor cars and other motor vehicles duly cleared, registered, licensed, and locally used following the licensing process.19.87.03

Motor cars and other motor vehicles duly cleared, registered, licensed, and locally used following the licensing process.

11.

AmendedNo headingSmall vehicles, hand-driven only, specially designed for cripples or paralytics in both legs, or cars not fitted with a manual steering for those injured in the left leg only.

20.Of heading 87.03

18Small vehicles, hand-driven only, specially designed for cripples or paralytics in both legs, or cars not fitted with a manual steering for those injured in the left leg only.

12.

16%Of heading87.05Fire-fighting vehicles.Of heading

87.05Fire-fighting vehicles.13.

16%Of chapter 88 and 89Aircraft, ships, and parts thereof.Of chapter

88 and 89Aircraft, ships, and parts thereof.14.

Moved to line 47 below

Goods gifted or donated to orphanages, shelters of the disabled, hospitals, mosques, Zakât Fund, Zakât Committees, Charities, churches, as well as any gift or grant given to any other body approved by the Minister upon recommendation by the Director.


15.

AmendedOf heading 8703

Tourist motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars, imported or locally produced more than 5 years earlier, other than (passenger vehicles designed to drive on snow or to carry persons to golf fields and similar cars produced more than 5 years earlier.

21.

19Tourist motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, imported or locally produced more than 5 years earlier.

16.

No changeOf headings8702, 8704, 8705

Motor vehicles for the transport of ten or more persons, including the driver, motor vehicles for the transport of goods, and special purpose motor vehicles under headings 8702, 8704, and 8705, produced 5 years or more earlier.

22.Of headings8702, 8704, 8705

*Motor vehicles for the transport of ten or more persons, including the driver, motor vehicles for the transport of goods, and special purpose motor vehicles under headings 8702, 8704, and 8705, produced 5 years or more earlier.

17.

Moved from line 29 Cars fully or partially operated by electricity (Hybrid cars, 23.

18 Item 12 was amended by Cabinet decision 6229 dated October 6, 2009.19 Items 16 and 17 became subject to SST under sub-paragraph 5 of Article 3 of SST bylaw 80 of 2000 as amended, at the rates corresponding to each item.

19



previousregardless of the engine capacity).……………………………………..20……………………………………..18.

AmendedItems under

Headings 0401, 0402

Milk and dry milk under (0402) put up in containers not exceeding 3kg.24.

Items under Headings 04.01,

04.02

21Milk other than dry milk under (04.02) excluding milk powder imported in containers not exceeding 3kg.

19.

Amended071320Dried chickpeas.25.Items under

Headings 0710.29, 0713.20

22Chickpeas20.

Amended 071340Dried lentils.26. 0713.4023Lentils21.

Amended09023000000Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg.27.All 09.0224Tea22.

Amended09024000000Other black tea (fermented) and other partly fermented tea.28.Moved to line 2 aboveAll 10.01WheatAll 10.0125Wheat23.

Amended10061000000Rice in the husk (paddy or rough).29.All 10.0626Rice24.New10062000000Husked (brown) rice30.

New10063000000Semi-milled or wholly milled rice, whether or not polished or glazed31.

Amended100590Corn (other than seeds for sowing).32.All 10.0527Corn25.Amended11022000000Corn flour.33.1102.2028Corn flour26.Amended1701991Refined sugar (other than cane sugar).34.All items under 29Sugar27.

20 Mobile phone sets in item 18, under heading 8525.201, were removed from this schedule by Cabinet decision 91 dated May 19, 2012. It was subjected to a reduced GST rate of 8% by Cabinet decision 93 dated May 19, 2012 as of June 3, 2012 based on decision 496 dated June 21, 2012. Cabinet decision 597 dated June 30, 2012 included all mobile phone sets, whether normal or smart. According to the Cabinet decision 538 dated December 12, 2012, mobile phone sets remained subject to SST while exempted from GST by listing them under Schedule 3 attached to GST law 6 of 1994 as of the dates of issuing the amending SST bylaw. The amending SST bylaw 13 of 2013 was published in the Official Gazette 5205 dated February 14, 2013 and subjected mobile phone sets to 8% SST rate. This means that mobile phone sets had been subject to GST rate of 8% from June 3, 2012 to February 2, 2013, the date the bylaw was issued. Mobile phone sets were removed from this schedule by Cabinet decision 3171 dated February 4, 2014 and subjected to GST rate of 16%.

21 Item 19 was exempted by Cabinet decision 6795 dated December 8, 2009. Accordingly, dried milk under 0402 was subjected to 16% GST except for powder milk imported in containers not exceeding 3 kg.22 Items 20-27 were exempted from GST as of February 6, 2008 by Cabinet decision 368 dated February 2, 2008 published in the Official Gazette 4878 dated February 6, 2008. The corresponding Customs headings

were defined by Cabinet decision 1716 dated June 3, 2008.23

24

25

26

27

28

29

20



Heading 17.01………………………………………………30………………………………………………28.

Moved to line 23 aboveElectric and hybrid cars (regardless of engine capacity)Electric and hybrid cars (regardless of engine capacity)29.

16%Air tickets outside the country31Air tickets outside the country30.Moved to schedule 4

line 75Fresh dates (balah, rutab)32Fresh dates (balah, rutab)31.

Amended07089000100Bean, fresh or chilled.35.Bean and kidney bean (legumes)32.Moved to line 42 belowBroad beansBroad beans33.

Amended07031030000Onion, fresh or chilled.36.Onion34.Amended07032000000Garlic, fresh or chilled.37.Garlic35.Amended07070000900Cucumber, fresh or chilled.38.Cucumber36.Amended07020000900Tomatoes, fresh or chilled.39.Tomatoes37.Amended070190Potatoes, fresh or chilled.40.Amended07061000100Carrot, fresh or chilled.41.Carrot38.

Moved from lines 32 and 33 previous071022Kidney bean or broad beans.42.

Changed and moved to line 40 abovePotatoes (excluding that contained in Schedule 2)Potatoes (excluding that contained in Schedule 2)39.

Amended and moved to Schedule 4 line 14 (4%)

Jamid (dried and hardened yoghurt) and whey modified and imported by factories as industrial inputs.

Jamid (dried and hardened yoghurt) and whey modified and imported by factories as industrial inputs.

40.

16%Chilled chicken.33Chilled chicken41.Moved to line 44 belowScrap iron, whether local or imported, purchased by iron 34Scrap iron, whether local or imported, purchased 42.

30 Items 28 and 29 were exempted by Cabinet decision 1716 dated June 6, 2008. Cabinet decision 603 dated June 12, 2013 regarding energy saving repealed exemptions given by Cabinet decisions 898 and 1281 dated March 4, 2008 and April 15, 2008 and subsequent decisions on renewable

energy and subjected these items to the tax rate that prevailed before these decisions were made. The purpose was to comply with the exemptions granted according to the renewable energy law 13 of 2012. These items were removed from Schedule 2 and subjected to 16% GST in accordance with Article 3/c of GST law. Subparagraph 4 of this decision stated that the effective date of this decision shall be the date of issuing the instructions provided for under Article 20 of the bylaw pertaining to renewable energy systems exemptions no. 10 of 2014. The relevant executive instructions were issued on page 3126 of the Official Gazette 5286 dated May 15, 2014. Accordingly, the insulating item ‘polyurethane’ and LED valves became subject to 16% GST as of May 15, 2014, the date of publishing the instructions.

31 Item 30 was exempted by Cabinet decision 876 dated March 16, 2010.32 Items 31-41 were exempted by Cabinet decision 1456 dated July 7, 2011 as of that date.33

34 Item 42 was added to this Schedule by Cabinet decision 605 dated December 16, 2012.

- Exemption of coffee beans from GST was repealed by Cabinet decision 1725 dated June 15, 2010 and decision 1996 dated July 7, 2010. It became subject to 16% GST as of June 18, 2010. Previously, it was exempted from GST as of February 6, 2008 by Cabinet decision 368 dated January 2, 2008.

- Vermicelli was subjected to GST at 4% by Cabinet decision 1979 dated September 7, 2011. Earlier, it had been tax exempt by Cabinet decision 368 dated January 2, 2008.

21



factories.by iron factories.Amended and moved

from Schedule 4 line 4 previous

Of headings 0407219, 0407299

Table eggs.43.

Moved from line 42 previous7204Scrap iron, whether local or imported, purchased by iron

factories.44.

Amended and moved from line 5 previous

Items served by restaurants unclassified by the Ministry of Tourism, or by restaurants not required to fulfill the conditions and requirements of tourist restaurants (popular restaurants), provided that ISTD define the relevant items, mechanism, terms and procedures.

45.

Moved from line 9 previous

Goods supplied by Islamic banks after having them purchased from persons unregistered in the sales tax net.46.



47.

Second: TAX-EXEMPT SERVICESPreviousCurrent

Seq.ClassificationISIC CodeSeq.ClassificationISIC CodeComment1.Production, collection and distribution of electricity.40101.Production, collection and distribution of electricity.4010No change2.Collection, purification and distribution of water.412.Collection, purification and distribution of water.41No change

3.

Construction, performed under a contract endorsed by the Jordanian Contractor’s Association, excluding the following sub-headings:a. (4550) renting of construction and destruction equipment.b. (451002) selling of materials resulting from construction, on condition

that the tax-exempt construction activity be not made in combination with any other activity that would make the exempted activity liable to tax.

453.

Construction, performed under a contract endorsed by the Jordanian Contractor’s Association, excluding the following sub-headings:a. (4550) renting of construction and destruction equipment.b. (451002) selling of materials resulting from construction, on

condition that the tax-exempt construction activity be not made in combination with any other activity that would make the exempted activity liable to tax.

45No change

4.35Land transport; transport via pipelines, excluding the following:a. (602104) passenger transport by cable elevators (Telefrique).

604.Land transport; transport via pipelines, excluding the following:a. (602104) passenger transport by cable elevators (Telefrique).

60No change

- Canned Humus and canned liquid lentils, which fall under Heading 2005.99, were listed in this Schedule but removed later due to not having a respective exemption decision.- LED light emitting lamps were exempted from GST for two years by Cabinet decision 814 dated April 30, 2011 by reference to Article 22/c of the GST law.

35 The exception given under paragraph c of this item ‘transport of passengers by tourist buses was repealed by Cabinet decision 91 dated May 19, 2012. Accordingly, this service becomes included in the exemption as of this date.

22


Seq.ClassificationISIC CodeSeq.ClassificationISIC CodeCommentb. (602203) car rental including drivers.b. (602203) car rental including drivers.

5.Sea transport.615.Sea transport.61No change6.Air transport.626.Air transport.62No change

7.36Other supporting and auxiliary transport activities, and services provided by clearance and cargo firms and offices.

630363097.Other supporting and auxiliary transport activities, and services

provided by clearance and cargo firms and offices.63036309No change

8.

37A- Financial intermediation, except for insurance and pension funding provided by associations and firms licensed under the Bank Law in force, and loans services provided by international and regional funding organizations.38b- …………………………………….

658.

Financial intermediation, except for insurance and pension funding provided by associations and firms licensed under the Bank Law in force, and loans services provided by international and regional funding organizations.

65No change

9.Life insurance and insurance for pensions, except compulsory social security.

660166029.Life insurance and insurance for pensions, except for compulsory social

security.66016602No change

10.Activities auxiliary to financial intermediation provided by associations and firms licensed under the Securities Law in force.6710.Activities auxiliary to financial intermediation provided by associations

and firms licensed under the Securities Law in force.67No change

11.Real estate activities (selling and purchasing of lands and buildings, whether or not residential).70100111.Real estate activities (selling and purchasing of lands and buildings,

whether or not residential).701001No change

12.Real estate activities (renting or operating) with own or leased property.70100212.Real estate activities (renting or operating) with own or leased property.701002No change13.Law offices’ activities limited to case litigations at courts.74110113.Law offices’ activities limited to case litigations at courts.741101No change14.Public administration and defense; compulsory social security.7514.Public administration and defense; compulsory social security.75No change15.Education.8015.Education.80No change

16.Health and social work, except sub-heading (853203) concerning Charities’ activities.8516.Health and social work, except sub-heading (853203) concerning

Charities’ activities.85No change

17.Sewage and refuse disposal, sanitation and similar activities.9017.Sewage and refuse disposal, sanitation and similar activities.90No change18.Activities of religious organizations.919118.Activities of religious organizations.9191No change19.Activities of political organizations.919219.Activities of political organizations.9192No change20.Radio and television activities.921320.Radio and television activities.9213No change21.News agencies’ activities.92221.News agencies’ activities.922No change22.Library and archives activities, museums and other cultural activities.92322.Library and archives activities, museums and other cultural activities.923No change23.Funeral and related activities.930323.Funeral and related activities.9303No change24.Office activities rendered for establishments outside the Kingdom.9824.Office activities rendered for establishments outside the Kingdom.98No change25.Extra-territorial organizations and bodies.9925.Extra-territorial organizations and bodies.99No change26.39Services subject to the Additional Tax under law 28 of 1969 as amended.Services subject to the Additional Tax under law 28 of 1969 as Removed

36 ‘Services provided by clearance and cargo firms and offices’ in item 7 was exempted from GST by Cabinet decision 4814 dated May 5, 2009.37 ‘Loans services provided by international and regional funding organizations’ was added to item 8 by Cabinet decision 1740 dated August 9, 2011. Paragraph b was added by Cabinet decision 91 dated May 19,

2012. After addition, this item became paragraph a. Exception from exemption in paragraph 4: ‘overseas drafts provided to natural persons shall be excluded from exemption’ was repealed by Cabinet decision 5287 dated April 1, 2014.

38

39 Law 28 of 1969 on the additional tax was repealed by virtue of Article 11/b of the amended temporary GST law 29 of 2009.

23


Seq.ClassificationISIC CodeSeq.ClassificationISIC CodeCommentamended.

27.

40Catering service of meals consisting of the following items (Humus, Fool, Falafel and relevant items, rice, vegetables, fries, and relevant items, and drinks, whether hot or cold, served in combination with these items) supplied by restaurants unclassified by the Ministry of Tourism, or by restaurants not required to fulfill the conditions and requirements of tourist restaurants.

26.Catering service supplied by restaurants unclassified by the Ministry of Tourism (popular restaurants), as determined by ISTD.Amended

28.Olive oil Pressing Service.27.Olive oil Pressing Service.No change29.41Health and accident insurance.28.Health and accident insurance.No change30.*Reinsurance services.29.Reinsurance services.No change31.Sport training and education.Sport training and education.16%32.42Goldsmithing, ornaments and jewelries works369130.Goldsmithing, ornaments and jewelries works.3691No change

33. SST on air tickets for government official guests. Friendly armed forces are treated as official guests.

SST on air tickets for government official guests. Friendly armed forces are treated as official guests.

Subject to SST

31.Incoming and local tourist services supplied by the duly licensed travel agencies.New

32.Travel tickets.New

40 Item 27 was amended by Cabinet decision 4182 dated May 1, 2007 by approval on the items listed in the menu attached to the ministerial letter 4/6/11645 dated April 22, 2007 provided that the menu should be produced by the Jordanian restaurants and sweets association etc. Cabinet decision 1052 dated March 25, 2008 required ISTD to approve the quantities and prices for the items listed in the menu attached to the ministerial letter 4/6/10632 dated August 2, 2008, and at the same time included fresh chicken to the imported and frozen chicken.

41 Items 29 -31 were added by Cabinet decision 1878 dated July 7, 2002.42 Item 32 was exempted by Cabinet decision 2326 dated October 11, 2011.

24

Annex 4 – Schedule (4): Goods and Services Subject to GST Reduced Rate at 4% and 8% by Cabinet Decision(Cabinet decisions to reduce GST rate in accordance with Article 22/c of the GST law

FIRST: 4% GST reduced rateCurrentPrevious

CommentsItems

HS Codeas Published in

the Official Gazette on

February 28,2002

No.



February 28,2002

ItemsNo.

43The statement “other than those

listed under Schedule 2 annexed to the law” was added by Cabinet decision 13/11/6/1/7641

dated Feb 22, 2017

Live animals, other than those listed under Schedule 2 annexed to the law.Chapter 11.Chapter 1

Live animals.

1.

AmendedGround meat pieces prepared for sandwiches, of bovine animals, frozen.020130100002.

AmendedGround meat pieces prepared for sandwiches, of bovine animals, frozen.020230100003.


dated Feb 20, 2017Meat of boneless bovine animals, frozen.02023094.

AmendedGround meat pieces prepared for sandwiches.020423100005.

AmendedOther boneless meat.020423900006.The statement “other

than chicken, fresh or chilled under

headings (020711) and (020713)” was

added by Cabinet decision 13/11/6/1/7147

dated Feb 20, 2017

Meat and edible meat offal of poultry mentioned under heading 01.05, fresh, chilled or frozen, other than chicken, fresh or chilled under headings (020711) and (020713).

02077.Chapter 2

Meat and edible meat offal (except for those listed in Schedule 2)44.

2.

AmendedOf camels and other animals of the camel species.020860000008.

AmendedOther meat and edible meat offal, fresh, chilled or frozen.020890000009.

43 Effective as of February 12, 2017 except for those taxpayers who have already charged tax.44 The statement ‘except for those listed in Schedule 2’, wherever mentioned in this Schedule, means items that were subjected to zero GST rate.

25



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

AmendedFish, fresh or chilled.030210.03.01 to 03.50

Fish or fish fillets and other fish meat, other than crustaceans, mollusks and other aquatic invertebrates (except for those listed in Schedule 2)45.

3.

Skipped in the Arabic version11.

Amended:Birds’ eggs moved to lines 65 – 73 below

Dairy and dairy products.Chapter 4 excluding 04.0212.Chapter 4

excluding 04.0246Dairy produce, Birds’ eggs, excluding milk.4.

AmendedYoghurt.0403100000013.Moved from schedule

3 line 40 previousJamid (dried and hardened yoghurt)0403901000014.

AmendedButtermilk, dairies and cream (other than yoghurt and Jamid),0403909000015.

Amended

Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter.

0404100000016.

AmendedFresh cheese (unripened or uncured)0406100000017.AmendedGrated or powdered cheese, of all kinds.0406200000018.

AmendedProcessed cheese, not grated or powdered.0406300000019.

AmendedBlue-veined cheese and other cheese containing veins produced by Penicillium roquefortiâ.0406400000020.

AmendedOther cheese.0406900000021.

No changeEdible vegetables and certain roots and tubers, other than frozen or dried (except for those listed under Schedule 3) *.

Of chapter 722.Of chapter 7Edible vegetables and certain roots and tubers, other than frozen or dried (except for those listed in Schedule 2)47.

5.

45 Same as above.46 Milk was exempted as of January 6, 2008 by Cabinet decision 368 dated January 2, 2008. Cream was also subjected to 16% GST rate and removed from the 4% schedule and then subjected to 8% GST reduced rate

by Cabinet decision 1285 dated September 13, 2013.

26



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

AmendedLeeks, fresh or chilled.0703109000023.AmendedCauliflowers and headed broccoli, fresh or chilled.0704100000024.

AmendedBrussels sprouts, fresh or chilled.0704200000025.AmendedCabbage, fresh or chilled.0704900010026.

AmendedOther edible sprout, cabbage and cauliflower and vegetables alike of the kind Pracica, fresh or chilled.0704900000027.

AmendedCabbage lettuce (head lettuce), fresh or chilled.0705110000028.

AmendedOther lettuce (head lettuce), fresh or chilled (other than Cabbage lettuce).0705190000029.

AmendedWitloof chicory (Cichorium intybus var. foliosum), fresh or chilled.0705210000030.

AmendedOther chicory (other than Witloof chicory), fresh or chilled.0705290000031.

AmendedLeguminous turnips, fresh or chilled.0706100090032.AmendedEdible radish, fresh or chilled.0706900010033.AmendedEdible beets for salad, fresh or chilled.0706900020034.AmendedEdible celeriac, fresh or chilled.0706900030035.AmendedPeas (Pisum sativum), fresh or chilled.0708100000036.AmendedOkra, fresh or chilled.0708900020037.AmendedOther leguminous vegetables, fresh or chilled.0708900090038.AmendedAsparagus, fresh or chilled.0709200000039.AmendedAubergines (egg-plants), fresh or chilled.0709300000040.AmendedOther celeriac, fresh or chilled.0709400000041.

AmendedMushrooms of the genus Agaricus, fresh or chilled.0709510000042.

47 Same as 1 and 2

27



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

AmendedTruffles, fresh or chilled.0709591000043.AmendedOther Mushrooms, fresh or chilled.0709599000044.

AmendedFruits of the genus Capsicum or of the genus Pimenta, fresh or chilled.0709600000045.

AmendedSpinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled.0709700000046.

AmendedArtichoke, fresh or chilled.0709910000047.AmendedOlives, fresh or chilled.0709920000048.

AmendedPumpkin and percussion (Kiocarpeta), fresh or chilled.0709930000049.

AmendedOther vegetables, fresh or chilled.0709990000050.

AmendedPeas (Pisum sativum), dried, shelled, imported by factories as industrial inputs.0713101000051.

28



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

AmendedPeas (Pisum sativum), dried, shelled, for sowing.0713102000052.AmendedPeas (Pisum sativum), dried, shelled.0713109000053.

AmendedIndian peas (Cajuns Cajun), dried, shelled, imported by factories as industrial inputs.0713601000054.

AmendedIndian peas (Cajuns Cajun), dried, shelled, for sowing.0713602000055.

AmendedIndian peas (Cajuns Cajun), dried, shelled.0713609000056.

Amendedleguminous vegetables, dried, shelled, imported by factories as industrial inputs.0713901000057.

Amendedleguminous vegetables, dried, shelled, for sowing.0713902000058.Amendedleguminous vegetables, dried, shelled.0713909000059.AmendedManioc roots, fresh or chilled.0704100000060.

AmendedSweet potatoes, fresh or chilled, cut or uncut, other than pellets.0704200000061.

AmendedYam (Dischoria), fresh or chilled, cut or uncut, or in 0704300000062.

29



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

pellets.

AmendedUtia (xanthoma), fresh or chilled, cut or uncut, or in pellets.0704500000063.

AmendedOther vegetables and certain roots and tubers, rich in starch or inulin, fresh, cut or uncut, pulp of Indian sieving.

0704900000064.


Bird’s eggs other than that listed under schedule 2 and schedule 3).Of heading 040765.

AmendedOther birds' eggs, in shell, fresh, of chicken Gallous Domesticos, for the production of veterinary vaccines.0407211000066.

AmendedBirds' eggs, in shell, fresh, of other chicken, for the production of veterinary vaccines.0407291000067.

AmendedBirds' eggs, in shell, fresh, preserved or cooked of other chicken for the production of veterinary

0407901000068.

30



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

vaccines.

AmendedBirds' eggs, in shell, fresh, preserved or cooked of other chicken.0407909000069.

AmendedEgg yolks, dried.0708110000070.

AmendedEgg yolks, fresh, frozen, cooked by steaming or by boiling in water, whether or not containing added sugar or other sweetening matter.

0708190000071.

AmendedBirds' eggs, not in shell, dried, whether or not containing added sugar or other sweetening matter.0708910000072.

AmendedOther birds' eggs, not in shell, dried, whether or not containing added sugar or other sweetening matter.0708990000073.

AmendedOther bananas, fresh.0803901000074.Of chapter 848Edible fruit and nuts, fresh or chilled, other than frozen or dried (excluding pine, hazelnut, chateau, almonds and walnut).

6.

48 GST rate on pine, hazelnut, chateau, almonds and walnut was raised from 4% to 16% by Cabinet decision dated November 6, 2007.

31



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

Amended and moved from line 79 previous and from Schedule 3

line 31

Dates, fresh or dried.08041075.

AmendedFigs, fresh.08042076.AmendedOrange, fresh.08051077.

AmendedMandarins (including tangerines and satsumas); clementine, wilkings and similar citrus hybrids.08052078.

AmendedGrapefruit, including fresh pomelo.0805400000079.AmendedLemon or lime, fresh.0805500000080.AmendedOther fresh citrus fruit.0805900000081.AmendedGrapes, fresh.0806109000082.AmendedWater melon.0807110000083.AmendedMelon.0807190000084.AmendedApple, fresh.0808109000085.

32



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

AmendedPears, fresh.0808300000086.AmendedQuince, fresh.0808400000087.AmendedApricot, fresh.0809100000088.AmendedCherries, fresh.0808210000089.AmendedOther cherries, fresh.0809290000090.AmendedPeaches, including nectarines, fresh.0809300000091.

AmendedPlums and sloes, fresh.0809400000092.

AmendedStrawberries, fresh.0810100000093.

AmendedRaspberries, blackberries, mulberries and loganberries, fresh.0810200000094.

AmendedBlack, white or red currant, gooseberry, fresh.0810300000095.AmendedCranberries, bilberries and other fruits of the genus 0810400000096.

33



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

Vaccinium, fresh.

Moved from line 8 previousThyme. Of heading

09109997.

AmendedCereals (excluding wheat, corn and rice).Chapter 1098.Chapter 1049Cereals (excluding chickpeas, lentils, wheat, corn and rice).7.

Moved to line 97 aboveThyme.0910.9910910.991Thyme.8.

Amended

Products of the milling industry, excluding those listed under schedule 3.Of Chapter 1199.

Chapter 11, other than Headings

(11.01), (11.08), (11.09)

Products of the milling industry, excluding wheat, starches, inulin and wheat gluten.9.

AmendedGroats and meal of wheat.11031100000100.AmendedGroats and meal of maize (corn).11031300000101.AmendedPellets of other cereals.11032000000102.AmendedGerm of cereals, whole, rolled, flaked or ground.11043000000103.

49 Chickpeas, lentils, wheat, corn and rice were exempted by Cabinet decision 368 dated January 2, 2008.

34



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

AmendedFlour and meal of the dried leguminous vegetables of heading 07.13.110610104.

No change

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or in similar purposes, fresh or dried, whether or not cut, crushed or powdered.

1211105.12.11

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or in similar purposes, fresh or dried, whether or not cut, crushed or powdered.

10.


Sesamum seeds, whether or not broken.12074000000106.

16%Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.12.1312.13

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.

11.

No change

Swedes, mangolds, fodder roots, hay, Lucerne (alfalfa), clover, sainfoin forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

1214107.12.14

Swedes, mangolds, fodder roots, hay, Lucerne (alfalfa), clover, sainfoin forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

12.

35



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

Moved from line 21 previousSesame seed meal.Of heading

130219108.

AmendedSoya-bean crude oil, not chemically modified.15071000000109.15.07 to 15.17, excluding 15.09Vegetable fats and oils, other than olive oil.13.

AmendedSoya-bean oil (other than crude oil) and its fractions, but not chemically modified.15079000000110.

AmendedPeanut crude oil, not chemically modified.15081000000111.

AmendedPeanut oil (other than crude oil) and its fractions, but not chemically modified.15089000000112.

AmendedOther oils and their fractions, obtained solely from olives, but not chemically modified.15100000000113.

Amended and moved from line 88 previousPalm crude oil, not chemically modified.15111000000114.


Palm oil (other than crude oil) and its fractions, but not chemically modified.15119000000115.

AmendedSunflower-seed, safflower (other than crude oil) and 15121100000116.

36



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

fractions thereof, but not chemically modified.

AmendedOther sunflower-seed, safflower (other than crude oil) and fractions thereof, but not chemically modified.15121900000117.

AmendedCorn crude oil, not chemically modified.15152100000118.

AmendedCorn oil (other than crude oil) and its fractions, but not chemically modified.15152900000119.

AmendedVegetable fats and oils and their fractions.15162000000120.

AmendedEdible margarine, (excluding liquid margarine) other than margarine listed under 1516.15171000000121.

AmendedVegetable fats of other hydrogenated oil.15179000000122.

AmendedEdible mixes or preparations of fats or oils other than items listed under 1516.15179030000123.

AmendedSausages and similar products, of meat, meat offal or blood; food preparations based on these products.

1601124.16.01, 16.02 and certain items

50Preparations of meat, of fish, other than Prepared or preserved caviar and caviar substitutes (except

14.

50 Preparations of meat, of all kinds, which fall under headings 16.01 and 16.02 were subjected to 4% reduced GST rate by Cabinet decision 1979 dated September 6, 2011 and removed from the tax-exempt schedule. They had been exempted by Cabinet decision 1456 dated July 10, 2011.

37



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

under 16.04for those listed in Schedule 2).

Amended

Other prepared or preserved meat, meat offal or blood other than of swine.1602125.

AmendedMackerel, not minced, prepared or preserved.16041500000126.AmendedAnchovies, not minced, prepared or preserved.16041600000127.AmendedEels, prepared, preserved, or cut, but not minced.16041700000128.Amendedother, not minced, prepared or preserved.16041900000129.

AmendedComposite and homogenized fish preparations, including the minced.16042010000130.

AmendedOther prepared or preserved fish including the minced.16042090000131.

AmendedSugar sweetened sesame (Halawa), not containing cocoa.

Of heading 170490132.1703.10Molasses (black honey) for yeast production.15.

Amended and moved from lines

83, 85 previousPrepared cheese.19019000000133.Items of heading

1902.10Uncooked pasta not stuffed or otherwise prepared (such as macaroni, vermicelli).16.

38



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

Amended and moved from line 86

Vermicelli, containing eggs, uncooked, not stuffed or otherwise prepared.19021100000134.

AmendedPasta, containing eggs, uncooked, not stuffed or otherwise prepared.19021100000135.


Vermicelli, not containing eggs, uncooked, not stuffed or otherwise prepared.19021900000136.

AmendedPasta, not containing eggs, uncooked, not stuffed or otherwise prepared.19021900000137.

Amended and moved from line 86 previousOther Vermicelli.19023000000138.

Moved from line 78 previousBulgur.19043000000139.

Moved from line 77 previousFreekah.19049010000140.

Removed but disaggregated below

Vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid.20012001

Vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid.

17.

NewOlives prepared or preserved by vinegar or acetic acid.20019000000141.

39



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

No changeTomato paste.20029000000142.Of heading 2002.90Tomato paste.18.

AmendedPeas (Pisum sativum) preserved otherwise than by vinegar or acetic acid or sugar.20054000000143.

Amended

Peas, beans, shelled, prepared or preserved otherwise than by vinegar or acetic acid, or sugar, not frozen, other than products of heading 2006.

20055100000144.

AmendedPeas, beans, prepared or preserved otherwise than by vinegar or acetic acid, or sugar, not frozen.20055900000145.

AmendedBroad beans, canned, prepared or preserved otherwise than by vinegar or acetic acid, or sugar.20059900000146.

AmendedChickpeas, canned, prepared or preserved otherwise than by vinegar or acetic acid, or sugar.20059900000147.

No changeOlives preserved otherwise than by vinegar or acetic acid.20057000000148.2005.70Olives preserved otherwise than by vinegar or

acetic acid.19.

16%Inactive yeasts.Of heading 2102Of heading 2102Inactive yeasts.20.Amended and moved

to line 108 aboveSweetened sesame seed meal (Halawa), Unsweetened sesame seed meal.

Of headings 1704.90, 2103.09

Of headings 1704.90, 2103.09

Sweetened sesame seed meal (Halawa), Unsweetened sesame seed meal.21.

40



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

No changeTable salt.25010000000149.Of Heading 2501Table salt.22.Amended and moved from line 74 previousCanned legumes.20059910000150.

16%Kenafa, Hareesa, Awamma, Barasiq and (pies other than pizza), uncombined with catering services.

Of headings 1905 and 2106

Of headings 1905 and 2106

Kenafa, Hareesa, Awamma, Barasiq and (pies other than pizza), uncombined with catering services.

23.

16%

Pebbles, gravel, broken or crushed stone, of the kind commonly used for concrete aggregates, for road metalling. Limestone flux; Limestone and other calcareous stone, of a kind used for the manufacture of lime or cement other than crude sandstone.

25.21 and certain items under

heading 25.17

25.21 and certain items under

heading 25.17

Pebbles, gravel, broken or crushed stone, of the kind commonly used for concrete aggregates, for road metalling. Limestone flux; Limestone and other calcareous stone, of a kind used for the manufacture of lime or cement other than crude sandstone.

24.

16%Natural Phosphates.25.1025.10Natural Phosphates.25.16%Potash.2805.192805.19Potash.26.

16%

Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.

28.4428.44

Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.

27.

16%Sodium hydrogen carbonates (sodium bicarbonate).2836.302836.30Sodium hydrogen carbonates (sodium bicarbonate).28.

41



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

The statement “and items listed under

Schedule 2 annexed to the law” was added

by Cabinet decision 13/11/6/1/7641 dated

Feb 22, 2017

Pharmaceutical products other than (Appliances identifiable for ostomy use and waste pharmaceuticals and items listed under Schedule 2 annexed to the law).

Chapter 30151.Chapter 30Pharmaceutical products (excluding items listed under Schedule 2).29.

16%Fertilizers (except for those listed in Schedule 2).Chapter 31Chapter 31Fertilizers (except for those listed in Schedule 2).30.16%Diagnostic or laboratory reagents.38.2238.22Diagnostic or laboratory reagents.31.16%Sterilizers.3808.409003808.40900Sterilizers.32.16%Acidic salts.3824.909593824.90959Acidic salts.33.


dated Feb 22, 2017Phosphoric acid152.

16%Disposable bags for patient's use.3926.9013926.901Disposable bags for patient's use.34.16%Sheath contraceptives.4014.104014.10Sheath contraceptives.35.

16%Plates, sheets and strips used for retreading rubber tyres.

4001.291, 4005.101 and

4005.911

4001.291, 4005.101 and

4005.911

Plates, sheets and strips used for retreading rubber tyres.36.

16%Other articles of vulcanized and non-hardened 4016.9934016.993Other articles of vulcanized and non-hardened 37.

42



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

rubber, Imported by retreaders.rubber, Imported by retreaders.16%Camel-back strips for retreading rubber tyres.4006.104006.10Camel-back strips for retreading rubber tyres.38.

16%Unvulcanised rubber thread and cord used for retreading rubber tyers.4006.9014006.901Unvulcanised rubber thread and cord used for

retreading rubber tyers.39.

No changeErasers.of headings 3926 and 4016153.of headings 3926

and 4016Erasers.40.

No changePencil sharpeners.Of headings 8214 and 8472154.Of headings 8214

and 8472Pencil sharpeners.41.

No changeBall point pens, pencils and pastels.Of headings 9608 and 9609155.Of headings 9608

and 9609Ball point pens, pencils and pastels.42.

No changeSchool satchels.Of heading 4202156.Of heading 4202School satchels.43.No changeSchool copybooks and university lectures books.Of heading 4820157.Of heading 4820School copybooks and university lectures books.44.No changeDrawing sets, slide rulers.Of heading 9017158.Of heading 9017Drawing sets, slide rulers.45.

16%Containers prepared for packing of agricultural fresh products, including containers for packing onions and potatoes.

Of headings 48.19, and 63.05

Of headings 48.19, and 63.05

Containers prepared for packing of agricultural fresh products, 51including containers for packing onions and potatoes.

46.


Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect.

9021159.

Amended and moved from line 68 previousSchool uniform and uniform fabrics.Of heading 4202160.

Moved from line 84 previousUnleaded gasoline octane 90*2710161.

16%Kerosene or gas fuel operated stoves.Of heading 73.21Kerosene or gas fuel operated stoves.47.16%The following hand tools: spades, shovels, mattocks,

picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in

82018201The following hand tools: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a

48.

51 The statement ‘containers for packing onions and potatoes’ was added by Cabinet decision 1878 dated July 23, 2002.

43



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

agriculture, horticulture or forestry.kind used in agriculture, horticulture or forestry.16%Machinery for cow milking purposes.Of headings 84.34Of headings 84.34Machinery for cow milking purposes.49.16%Tents and accessories thereof.Of heading 6306Of heading 6306Tents and accessories thereof.50.

16%Firefighting equipment, alarms, and air and liquid purification equipment used for environment protection.

Of headings 8421, 8424 and 8531

Of headings 8421, 8424 and 8531

Firefighting equipment, alarms, and air and liquid purification equipment used for environment protection.

51.

16%Ambulances and hearses.Of heading 87.03Of heading 87.03Ambulances and hearses.52.16%Medical lenses, including medical contact lenses.Of heading 9001Of heading 9001Medical lenses, including medical contact lenses.53.16%Filters of artificial kidneys.8421.2918421.291Filters of artificial kidneys.54.16%Balloons to aid heart muscles.9018.90009018.9000Balloons to aid heart muscles.55.16%Device to aid heart muscles.9018.90009018.9000Device to aid heart muscles.56.16%Various medical catheters.9018.90009018.9000Various medical catheters.57.16%Various medical joints.9018.90009018.9000Various medical joints.58.16%Rubber pipes for blood dioxides.9018.90009018.9000Rubber pipes for blood dioxides.59.16%Blood dioxides.9018.90009018.9000Blood dioxides.60.16%Heart veins widening nets.9018.90109018.9010Heart veins widening nets.61.16%Artificial heart valves.9018.90109018.9010Artificial heart valves.62.

16%Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

9019.209019.20Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

63.

16%Breathing appliances and gas masks.9020.009020.00Breathing appliances and gas masks.64.16%Syringes, with or without needles.9018.319018.31Syringes, with or without needles.65.16%Tubular metal needles and needles for sutures.9018.329018.32Tubular metal needles and needles for sutures.66.



90219021


67.


School uniform and fabrics thereof.School uniform and fabrics thereof.68.

16%Shampoos for treatment of nits, lice and fungal diseases.3305.1013305.101Shampoos for treatment of nits, lice and fungal

diseases.69.

44



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.


Sesamum seeds, whether or not broken.1207.401207.40Sesamum seeds, whether or not broken.70.

Moved to lines 57-59 above

Dry leguminous legumes.Dry leguminous legumes.71.

16%Cakes not containing by weight 50% or more of cocoa flour or other food preparations.

Cakes not containing by weight 50% or more of cocoa flour or other food preparations.72.

16%Used tires imported by retreaders as row materials to be incorporated in the retreading process.

Used tires imported by retreaders as row materials to be incorporated in the retreading process.73.

Changed and moved to line 150 aboveCanned legumes and inputs thereof.

52Canned legumes and inputs thereof.74.

16%Quicklime, slaked lime, limestone blocks.Quicklime, slaked lime, limestone blocks.75.16%Perlite and chiolite.Perlite and chiolite.76.

Moved to line 140Freekah53Freekah77.Moved to line 139Bulgur*Bulgur78.

Amended and moved to line 75 aboveDried dates*Dried dates79.

16%Gabardine*Gabardine80.16%Uncooked and untoasted soya beans*Uncooked and untoasted soya beans81.16%Frozen chicken, not cut into parts54Frozen chicken, not cut into parts82.

Amended and moved to lines 16, 17, 18,

19, 20 and 132Cheese04.0604.0655Cheese83.

Moved to line 159Unleaded gasoline, octane 9056Unleaded gasoline, octane 9084.Amended and moved

to lines 17 -21 and 133 above

Cooked cheese, containing vegetable oils and/ or vegetable fats.Of Chapter 4Of Chapter 4

57Cooked cheese, containing vegetable oils and/ or vegetable fats85.

52 The term ‘and inputs thereof’ by Cabinet decision 871 dated April 4, 2006.53 Items 77- 81 were subjected to 4% GST rate by Cabinet decision 1456 dated July 10, 2011.54 Item 82 was subjected to 4% GST rate by Cabinet decision 3024 dated October 21, 2008.55 Cheese was exempted as of January 2, 2008 by Cabinet decision 368 dated January 2, 2008 and re-taxed at 4% by Cabinet decision 5092 dated June 3, 2009.56 Unleaded gasoline, octane 90 was subjected to 4% GST rate as of February 8, 2008 by Cabinet decision 658 dated February 5, 2008.57 Cooked cheese, containing vegetable oils and/ or vegetable fats was subjected to 4% GST rate by Cabinet decision 467 dated June 19, 2012.

45



CommentsItems



February 28,2002

No.



February 28,2002

ItemsNo.

Amended and moved to lines 134, 136 and

138 aboveVermicelli

Certain items under Heading

1902

Certain items under Heading

190258Vermicelli86.

16%Brand new outer tyres of measure 17-24 of the kinds used for buses and trucks.40.1140.11

59Brand new outer tyres of measure 17-24 of the kinds used for buses and trucks.87.

Amended and moved to lines

114, 115 abovePalm oil15.1115.1160Palm oil88.

16%Containers (metal and plastic) for vegetable oils imported or locally purchased by vegetable oils manufacturers.

61Containers (metal and plastic) for vegetable oils imported or locally purchased by vegetable oils manufacturers.

89.

16%

Materials used as fertilizers:Copper sulfate, zinc sulfate, manganese sulfate, iron sulfate, magnesium sulfate, phosphate Monopotassium.

Materials used as fertilizers:Copper sulfate, zinc sulfate, manganese sulfate, iron sulfate, magnesium sulfate, phosphate Monopotassium.

90.

SECOND: 8% GST reduced ratePrevious Current

No. Items HS Code No. Items HS Code Comments

58 Vermicelli was exempted as of January 6, 2008 by Cabinet decision 368 dated January 2, 2008 and re-taxed at 4% by Cabinet decision 1979 dated September 6, 2011.59 Item 87 was removed from this schedule and subjected to 16% rate as of August 5, 2009 by Cabinet decision 5714 dated August 5, 2009 then re-taxed to 4% by Cabinet decision 2188 dated September 27, 2011.60 Palm oil was exempted by Cabinet decision 368 dated January 2, 2008 and subjected to 4% GST rate by Cabinet decision 5090 dated June 2, 2009.61 Cabinet decision 6575 dated November 10, 2009 was issued to remove ‘irrigation network supplies’ from this schedule and add it to the zero-rate schedule as ‘Sprinkling water tubes, pipes and hoses, and fittings

therefor, such as joints, elbows, flanges.’

46

1.62Construction steel bars of 5.5 mm or more.

Items of Headings 7213,

7214, 72151. Construction steel bars of 5.5 mm or more. Items of Headings

7213, 7214, 7215 16%

2. 63Internet services 2. Internet services 16%

3.

64Steel built and rolls imported by manufacturer as production inputsGrill, netting and fencing, welded at the intersection used in steel

Items of Headings 7206, 7207, 7314.31,

7314.39

3.Steel built and rolls imported by manufacturer as production inputsGrill, netting and fencing, welded at the intersection used in steel

Items of Headings 7206, 7207,

7314.31, 7314.3916%

4. 65CreamItems of

Chapters 4 and 19

4. Cream Items of Chapters 4 and 19 16%

5. 66Hotel lodging services

Became subject to 16% as of May 1, 2013.

See note below.

5. Hotel lodging services

Became subject to 16% as of May 1, 2013. See note

below.

16%

62 GST rate on steel bars was reduced from 16% to 8% by Cabinet decision 1299 dated April 15, 2008. Notice 3/2008 dated April 20, 2008 was issued to implement the Cabinet decision as of the date of publication in the Official Gazette, that is April 16, 2008 and define reinforcement steel as Construction steel bars of 5.5mm or more that fall under heading 7213, 7214 and 7215.

63 GST rate on home internet was reduced to 8% by Cabinet decision 2268 dated July 30, 2008 and to 8% on the internet subscriptions related to home landlines by Cabinet decision 1800 dated June 11, 2008. GST rate of 8% was unified on internet services regardless of the technology used or the service user as of August 1, 2010 by Cabinet decision 2051 dated July 20, 2010.

64 GST rate on steel built and rolls imported by manufacturer as production inputs falling under headings 72.03 and 72.13 and on grill, netting and fencing, welded at the intersection used in steel falling under headings 7314.31 and 7314.39 was reduced from 16% to 8% as of April 16, 2008 by Cabinet decision 1432 dated April 29, 2008. The HS code for steel built was changed to 7206 and 7207 by Cabinet decision 314 dated January 23, 2012.

65 Cream that falls under chapter 4 was subjected to 16% GST and removed from the 4% Schedule, then GST rate on cream was reduced to 8% by Cabinet decision 1285 dated September 13, 2012. GST rate on cream falling under chapter 19 was reduced to 8% by Cabinet decision 1285 dated September 13, 2012.

66 GST on hotel lodging service was reduced to 8% for 2009 by Cabinet decision 3938 dated January 27, 2009. Exemptions has been renewed for the subsequent years by the following Cabinet decisions: 102 dated December 29, 2009 for 2010 306 dated March 15, 2011 for 2011 1699 dated October 8, 2012 for 2012 958 dated January 20, 2013 up to April 20, 2013 1667 dated March 27, 2013 for the period April 21 to April 30, 2013. The rate became 16% as of May 1, 2013.

47

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