LIBRARY

SCHOOLOfLAW
UNIVERSITY Of GHANA
LEGON

REPUBLIC OF GHANA

T ALUE ADDED TAX (EXEMPTION OF

_~ INGREDIENTS, SELECTED INPUTS
lND SELECTED DRUGS ORPHARMACEUTI-
2ALS) (AMENDMENT) REGULATIONS, 2017

(L.I 2255)
LIBRARY
SCHOOLOFLAW
U HIVE RS ITY OF ' G H A-N A ,
LEGON
 L.1. 2255

ALUE ADDED TAX (EXEMPTION OF ACTIVE INGREDIENTS,

SELECTED INPUTS AND SELECTED DRUGS OR PHARMA-
CEUTICALS) (AMENDMENT) REGULATIONS, 2017

oJ exercise of the power conferred on the Minister responsible for

inance by section 64 and paragraphs 14 (2) and 14 (3) of the First Schedule
) the Value Added Tax Act, 2013 (Act 870), these Regulations are made
lis 31st day of July, 2017.

chedule to L.1. 2218 amended

he Value Added Tax (Exemption of Active Ingredients, Selected Inputs
nd Selected Drugs or Pharmaceuticals) Regulations, 2015 (L.I. 2218) is
mended by the substitution for Part A and Part B of the Schedule of

"SCHEDULE
PART A
Active Ingredients and Selected Inputs
(regulation 1)

lCTIVE PHARMACEUTICAL INPUTS AND EXCIPIENTS

1 5-Fluorouracil
2. Abacavir
3 Abiraterone
4. Acec10fenac
'i Acesulphame
6 Acetazolamide
7 Acetylcysteine (N-Acetyl-L-Cysteine)
8 Acetylsalicylic Acid (Aspirin)
9. Actinomycin D
10 Activated Charcoal
II Acyclovir
12. Adrenalme
13 Adriamycin
14 Aflibercept
15 j Ibendazole
1( Alfuzosin
1 7. Alginic Acid
L.I. 2255 2

Value Added !ax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

18 . Allopurinol
19. Alprazolam
20 . Aluminium Salts
a. Aluminium Hydroxide
b. Aluminium Magnesium Silicate
c. Aluminium Oxide
d. Aluminium Phosphate
e. Aluminium Stearate
21. Ambroxol Hydrochloride
22. Amikacin
23. Amiloride
24. Amino Acid Complex Concentrates
25 . Aminophylline
26. Amiodarone
27 . Amitryptiline
28 . Amiodipine
29 . Ammonium Salts
30. Amodiaquine
31 . Amoxycillin Trihydrate
32. Ampicillin Trihydrate
33 . Anastrazole
34. Anise Oil (Aniseed Oil)
35. Aprac10nidine
36. Arteether
37. Artemether
38 . Artemisinin and lts derivatives
39 . Artesunate
40 . Aspartame
41. Atazanavir
42 . Atenoiol
43. Atomoxetine
44. Atorvastatin
45 . Atropine
46. Azaerythromycin-A
 3 L.I. 2255

Value A dded Tax (Exemption of Adive Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (A mendment) Regu!ations, 2017

47 . Azathioprine
48 . Azithromycin
49 . Bacitracin
50 . Badoe's Solution
51 . Bec1omethasone
52. Beeswax
53 . Bendroflumethiazide (Bendroflu azide)
54. Bentoflumazole
55 . Bentonite
56. Bentropine
57. Benzalkonium
58. Benzathine Penicillin
59 Benzatropine
60. Benzoic Acid and its salts
61 Benzoic Tolubalsam
62 . Benzoin
63 Benzoyl Peroxide
64 Benzyl Alcohol
65. Benzyl Benzoate
66 Benzylpenicillin
(, 7 Betamethasone
6 Betaxolol
69 Bicalutamide
70. Blmatoprost
71. Biotin
72. Biperiden
73 . BisacoJy1
74 Bisoprolol
75 . Borax (Sodium Borate)
76. Boric Acid and its salts
77. Bortezomib
78 Brimonidine and salts
79 . Brinzolamide
L.1. 2255 4

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

80 . Bromhexine Hydrochloride
81. Bromocriptine
82. Budesonide
83. Bupivacaine
84. Butylated Hydroxy Anisole
85. Butylated Hydroxy Toluene
86 . Caffeine
87. Cajaput Oil
88. Calamine
89. Calcium Salts
a. Calcium Alginate
b. Calcium Carbonate
c. Calcium Chloride
d. Calcium Gluconate
e. Calcium Phosphate
f. Calcium Stearate
g. Calcium Sulfate
90. Calcium with Vitamin D
91. Canagliflozin
92 . Candesartan
93 . Capecitabine
94. Capreomycin
95 . Capsicum Oleoresin
96. Carbachol
97. Carbamazepine
98. Carbergoline
99. Carbimazole
100. Carbocisteine
101. Carbomer
102. Carbonyl Iron Powder
103. Carboxymethyl Cellulose
104. Carnitine
105. Carvedilol
106. Cascara Extract
 5 L.I. 2255

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

107. Cefac10r
108. Cefixime
109. Cefotaxime
110. Cefpodoxime
111. Ceftazidime
112. Ceftriaxone
113. Cefuroxime
114. Ce1ecoxib
115. Cellulose Salts
116. Cepha1exin
117. Cetirizine
118. Cetrimide
119 Cetyl Alcohol
120. Cetylpyridinium Chloride
121. Chlorambucil
122 Chloramphenicol for Sterile Preparations
123. Chlordiazepoxide
124. Chlorhexidine
125 Chlorocresol
126. Chlorpheniramine
127 Chlorpromazine
128. Chlorzoxazone
129. Cholera Replacement Solution
130. Cholestyramine
131. Chondroitin
132 Chymotrypsin
133. ClcJopiroxOlamine
134 Ciprofloxacin
13'5 Cisplatin
130. CitrIC ACId
1J7 Clarithromycin
118 Clavulanic Acid
139 Clmdamycin
140. Clomifene
L.I. 2255 6

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Phannaceuticals) (Amendment) Regulations, 2017

141. Clomipramine
142. C1opidogre1
143. C1otrimazo1e
144. Cloxacillin
145 . C10zapine
146. Codeine
147. Colours for Pharmaceutical Production
148. Copovidone (Crospovidone)
149. Copper Salts
a. Copper Chloride
b. Copper Sulphate
150. Cresol
151. Croscarmellose (Al-Di-Sol)
152. Cryoprecipitate
153. Cyclopentolate
154. Cyclophosphamide
155. Cycloserine
156. Cysteine
157. D - Panthenol
158. Dalteparin
159. Dapagliflozin
160. Darrow's Solution
161. Dexamethasone
162. Dexpanthenol
163. Dextran
164. Dextromethorphan
165. Dextrose
166. Diatrizoate and its salts
167. Diazepam
168. Dibutyl Phthalate
169. Diclofenac
170. Diethylcarbamazine Citrate
171. Diethylstilboestrol
172. Digoxin
 7 L.I. 2255

Value A dded Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

173. D ihydroartemisin
174 Dill Oil
175 . Dimethicone Activated
176. Diphenhydramine
177. Diphenydocmine
178. Disopyramide and its salts
179. Dithranol
180. Dobutamide
181 . Docetaxe1
182. Docusate Sodium
183. D omperidone
184 Dopamine
185. Dorzolamide
186 D oxapram
187. Doxycycline
188 Drotaverine
189. Econazole
190 Fdetic Acid (Ethy1enediaminetetraacetic Acid - EDTA)
1q 1 Efavuenz
192. Elvitegravir
193. Emtracitabine
194. Enalapril
195. Enoxaparin
196. Ephednne
197 Epirubicin
198. Flgometrine
199. Ergotamine
200 hythromycin
20 I I rythropoietin
"02 Escitalopram
!03. Esomeprazole
204. Ethambutol
205 Ethinylestradiol
206 Ethionamide
L.I. 2255 8

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

207. Ethosuximide
208 . Ethoxylated Castor Oil (Polyethoxylated Castor Oil)
209 . Etoposide
210. Eucalyptus Oil
211. Exemestane
212 . Felodipine
213 . Fentanyl
214. Iron salts
a. Ferric Ammonium Citrate
b. Ferrous Fumarate
c. Ferrous Gluconate
d. Ferrous Sulphate
e. Iron (III) Hydroxide Polymaltose
f. Iron Dextran
g. Iron Oxides
h. Iron Sucrose
215 . Fexofenadine
216 . Finasteride
217 . Fluc10xacillin
218 . Fluconazole
219. Fludrocortisone
220 . Flumazenil
221. Fluorescein
222. Fluorometholone
223 . Fluoxetine
224. Flupentixol
225. Fluphenazine Decanoate
226. Flutamide
227. Fluticasone
228. Fluvastatin
229 . Folic Acid
230. Fresh Frozen Plasma
231. Furazolidone
232. Furosemide (Frusemide)
 9 L.I. 2255

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

233. Gancic10vir
234. Gelatin
235. Gentian Violet
236. Ginger Oleoresin
237 Glacial Acetic Acid
238. Glibenc1amide (Glyburide)
239. Glic1azide
240 . Glimepiride
241. Glucosamine
242. Glucose Powder and Liquid
243. Glycerine
244. Glycerophosphate Salts
245. Glyceryl Trinitrate
246. Glycine
247 Granisetron
248. Griseofulvin
249 Guaifenesin
250. Gums for Pharmaceutical Manufacture
a Gum Acacia
1:. Gum Guar
c Gum Tragacanth
d. Gum Xanthan
251 Haemoglobin
252. Haloperidol
}<:3 Heparin
:54 Hexetidme
2'i5. Homatropine
}'i6 Hydralazine
r7 Hydrochlorothiazide
2 lIS Hydrocortlsone (Cortisol)
?5Q Hydrogenated Castor Oil
00 I rvdroxocobalamin
201 H ydl oxycarbamide
) :
Hvdroxypropyl Cellulose
L.I. 2255 10

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

263. Hydroxypropylmethyl Cellulose

264. Hydroxyurea
265. Hyoscine
266. Hypromellose
267. Ibuprofen
268. Indapamide
269 . Inositol
270. Intralipid Solution
271. Iodine
272. Ipecacuanha (Ipecac)
273. Irbesartan
274. Irinotecan
275 . Isoniazid
276 . Isopropyl Alcohol
277. Isosorbide
278 . Isotretinoin
279. Ispaghula
280. Itraconazole
281 . Ivabradine
282 . Kanamycin
283 . Kaolin
284. Ketamine
285 . Ketoconazole
286. Ketoprofen
287 . Ketorolac
288 . Labetalol
289. Lactose
290. Lactulose
291. Lamivudine
292. Lamotrigine
293. Lanolin
294. Lansoprazole
295 . Latanoprost
296. Leucine
 11 L. I. 2255

Value Added Tax (Exemption of Adive Ingredients, Seleded Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

297. Leuprolide A cetate

298 . Levetiracetam
299 . Levofloxacin
300 Levonorgestrel
30l. Levothyroxine Sodium
302. L idocaine
303. L iquorice
304. Liraglutide
305 . L isinopril
306. Lithium Carbonate
307. Liver Extract
308. Lodoxamide
309. L operamide H ydrochloride
310. Lopinavir
31l. L oratadine
312. Lorazepam
313. Losartan
314. Lumefantrine
315 Lysine
316. Magnesium Salts
a Magnesium Aluminium Silicate
b Magnesium Carbonate
c Magnesium Oxide
d. Magnesium Silicate
e Magnesium Stearate
f Magnesium Sulphate
g Magnesium Trisilicate
117. M(l ize Starch
118 Manganese Salts
a. Manganese Sulphate
b. Manganese Sulphite
319 .t\1annitol
,20 Mebendazole
3 7 1 Mebeverine
L.I. 2255 12

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Seleded Drugs or Phannaceuticals) (Amendment) Regulations, 20Ji

322 . Mecobalamin
323 . Medroxyprogesterone Acetate
324. Mefenamic Acid
325 . Menthol
326. Mercurochrome (Merbromin)
327. Meropenem
328. Metformin
329. Methotrexate
330. Methoxy Polyethylene Glycol
331. Methyl Cellulose
332. Methyl Parahydroxy Benzoic Acid and its salts
333. Methyl progesterone
334. Methyl Salicylate
335. Methyldopa
336. Methylene Chloride
337 . Methylphenidate
338. Metoc1opramide
339. Metolazone
340. Metoprolol
341 . Metronidazole
342 . Miconazole
343. Microcrystalline Cellulose
344. Midazolam
345 . Mifepristone
346 . Misoprostol
347. Molybdenum Chloride
348 . Morphine
349 . Moxifloxacin
350. Mupirocin
351. Nalidixic Acid
352. Naloxone
353. Naphazoline
354. Naproxen
355 . Natamycin
 13 L.I. 2255

Value A dded Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

356. Neomycin
357. Neostigmine
358. Nepafenac
359. Nevirapine
360. Niclosamide
361. Nicotinamide (Niacinamide)
362. Nifedipine
363. N itrofurantoin
364. N orethisterone
365. N orfloxacin
366. Norgesterol
367. N ys tatin
368. Oestrogen
369. Oflo xacin
370. Olanzapine
371. 010patadine
372. Omeprazole
373. Ornidazole
374. Oxaliplatin
375. Oxytetracycline Hydrochloride
376 Oxytocin
377 Pac1itaxel
378 Paliperidone
379. Para-Amino Salicylic Acid
380. Paracetamo1
381. Paraffin (Light, Heavy, Emulsifying)
382. Paroxetine
'In. PAS Sodium
384. Pf'nciclovir
385 Penicillin and its salts
186. Peppermint Oil
187 Peptone
388 Perindopril
380 Pethidine
L.I. 2255 14

Value Added Tax (Exemption of Adive Ingredients, Selected Inputs alld

Selected Drugs' or Pharmaceuticals) (Amendment) Regulations, 2017

390 , Petroleum Jelly

39L Pharmaceutical Dyes and Lakes
392. Pharmaceutical Flavours
393. Pheniramine
394. Phenobarbital (Phenobarbitone)
395 . Phenoxymethyl Penicillin
396 . Phenylephrine
397 . Phenylpropanolamine
398 . Phenytoin
399. Phytomenadione (Phylloquinone, Vitamin K1)
400. Pilocarpine
40L Pioglitazone
402 . Piperaquine
403 . Piperazine
404. Piracetam
405 . Piroxicam
406 . Pizotifen
407 . Platelet Concentrate
408. Polacrillin Potassium
409. Poloxamer
410. Polymyxin B Sulphate
411 . Polysorbate Salts
412 . Polyvinyl Pyrolidone (PVP)
413 . Potassium Salts
a. Potassium Alginate
b. Potassium Benzoate
c. Potassium Chloride
d. Potassium Citrate
e. Potassium Glycerophosphate
f. Potassium Hydroxide
g. Potassium Metabisulfite
h. Potassium Sorbate
414. Potato Starch
415 . Povidone Iodine (Polyvinyl Pyrolidone Iodine)
416. Praziquantel
 15 L.I. 2255

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

417. Prazosin Hydrochloride

418 Prednisolone
419. Pregabalin
420 Prege1atinized Starch
421. Primidone
422. Procaine Benzylpenicillin
423. Progesterone
424 Proguanil
425 Promethazine
426. Proparacaine
427. Proplyne Glycol (Polyethelene Glycol)
428. Propranolol
429. Propyl Parahydroxybenzoic Acid and Salts
430. Propylene Glycol (Monopropylene Glycol)
431. Propylthiouracil
432. Protamine
433. Protein Hydrolysate
434 Proteolysed Liver Powder
435. Prothionamide
436. Pseudoephedrine
437 Pyrantel
438 PyrazinamIde
43f Pyrimethamine
440 Vumine
441. Rabeprazole
442 Ramipril
4B. Raniti dine
414. Re tinol
44..'> RIfampicin
446. Ringer Lactate
i47 Risperidone
41~ Ritonavir
449 Rivaroxaban
4 -0 Ropivacaine
L.1. 2255 16

Value Added Tax (Exemption of Active Ingredients, Selected Inputs tlnd

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

451. Rosuvastatin
452. Salbutamol
453 . Salicylic Acid
454. Salmeterol
455 . Saxaglipton
456. Secnidazole
457. Securinine
458 . Selenium
459 . Selenium Sulphide
460. Senna
461. Sertraline
462. Silicon Dioxide
463 . Silver Sulpha diazine
464. Simethicone
465. Simvastatin
466. Sitagliptin
467. Sodium Salts
a . Sodium Acetate
b. Sodium Alginate
c. Sodium Ascorbate
d . Sodium Benzoate
e. Sodium Bicarbonate
f. Sodium Borate
g. Sodium Bromate
h . Sodium Chloride
1. Sodium Citrate
J. Sodium Cromoglycate
k. Sodium Croscarmellose
l. Sodium Cyclamate
m. Sodium Glycerophosp,hate
n. Sodium Hyaluronate
o. Sodium Hydrogen Divalproate
p. Sodium Hydroxide
q. Sodium Lactate
r. Sodium Lauryl Sulphate
 17 L.I. 2255

Value Added Tax (Exemption of Adive Ingredients, Seleded Inputs and

~eleded Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

s. Sodium Metabisulphate
t. Sodium Phosphate
u. Sodium Propionate
v. Sodium Starch Glycolate
w. Sodium Stearate
x. Sodium Stearyl Fumarate
y. Sodium Sulfite
468. Sorafenib
469 . Sorbic Acid
470. Sorbitol
471. Spironolactone
472. Squill
473 . Stannous Chloride (Tin (Ii) Chloride)
474 Stavudine
475. Stearic Acid
476. Streptokinase
477. Succinylated Gelatin
478. Sucralose
479. Sulfamethoxazo1e (Sulphamethoxazole)
480. Sulfasalazine
481. Su1phadiazine
482 Su1phadoxine
483 Su1phamethoxypyridine
484. Su1phathiazo1e
4~5 Sulphur
'1(~( Tadalafil
t>s7 Talc
488. Tamoxifen
489 ramsu10sin
490 Tartaric Acid
491. Tenofovir Disoproxi1 Fumarate
492 Terazosin
93. Terbinafine Hydrochloride
494 Terbutaline
495 Terizidone
loi. 2255 18

Value Added Tax [Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendr:zent) Regulations, 2017

496. Tetracycline for Sterile Preparations

497. Theophylline
498. Thiopentone
499. Thiotepa
500. Thiourea
501. Thymol
502. Tiabendazole
503. Timolol
504. Tinidazole
505. Tirofiban
506. Titanium Dioxide
507. Tizanidine
508. Tobramycin
509. Tolbutamide
510. Tolu
511. Topiramate
512. Tramadol
513. Tranexamic Acid
514. Trastuzumab
515. Travirine
516. Travoprost
517. Trifluoperazine
518. Trihexyphenidyl
519. Trimethoprim
520. Triprolidine
521. Tropicamide
522. Urea
523. Valsartan
524. Verapamil Hydrochloride
525. Vildagliptin
526. Vinblastine
527. Vincristine
528. Vitamin A (Retinol)
 19 L.I. 2255

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017 "

529. Vitamin B 1 (Thiamine)

530. Vitamin B 12 (Cyanocobalamin)
531. Vitamin B 2 (Riboflavin)
532. Vitamin B 6 (Pyridoxine)
533. Vitamin C (Ascorbic Acid and its Salts)
534 Vitamin D (Calciferol)
535 Vitamin D3 (Cholecalciferol)
536. Vitamin E (TocopherollD-Alpha-Tocopherol)
537. Vitamin P
538. Warfarin
539. Wheat Starch
540. Zidovudine
541. Zinc Oxide
542. Zoledronic Acid
543 Glass Bottles, Vials, And Ampoules (Glass) For Phar-
maceutical Products
544. Caps and Closures for Glass Bottles, Vials, and Ampoules fm
Pharmaceutical Products
54<:" Flexible Foils, Films and Laminates for Blister Packing
Pharmaceuticals
~b Infusion Bags and Bottles and their Cues and Stoppers
54 7 Pharmaceutical Dosage Dispensers
548. Packets, Jackets, Labels and Drug Information Inserts for
Pharmaceutical Packaging
~49 PVc. PVDC Films for Blister Packing Pharmaceutical ProdIPs
550 Tubes for Packing of Pharmaceutical Products
S Tablet Coatmg Material Readymix
5~2. Empty Hard Gelatin Capsules.
L.I. 2255 20

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 201 7

PARTB
Selected Drugs or Pharmaceuticals
(regulation 2)

A. SELECTED IMPORTED FINISHED PHARMACEUTICAL

PRODUCTS
1'. 5-Fluorouracil Injection
2. Abiraterone Acetate Tablet
3. Acetazolamide Tablet
4. Acetylcysteine Injection
5. Actinomycin D Injection
6. Acyclovir Cream
7. Acyclovir Injection
8. Acyclovir Suspension
9. Acyclovir Tablet
10. Adrenaline Injection
11 . Adriamycin Injection
12. Aflibercept Injection
13 . Alfuzosin Tablet
14. Allopurinol Tablet
15 . Aminophylline Injection
16. Amiodarone Tablet
17. Amlodipine + Valsartan Tablets
18. Amlodipine + Valsartan + Hydrochlorthiazide Tablet
19. Amoxicillin + Clavulanic Acid Dispersible Tablet
20 . Amoxicillin + Clavulanic Acid Injection
21. Amoxicillin + Clavulanic Acid Suspension
22. Amoxicillin + Clavulanic Acid Tablet
23 . Ampicillin Injection
24. Anastrazole Tablet
25 . Apraclonidine 0.5% Drops
26. Aqueous Cream BP
27. Aqueous Soap
28 . Artesunate Injection
29 . Artesunate Suppository
 21 L.I. 2255

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

30. Arthemeter Injection

31. Aspirin Dispersible Tablet
32. Atenolol Injection
33. Atropine Eye Drops
34. Azithromycin Injection
35. Bec1ometasone Dipropionate Inhaler
36. Benzathine Penicillin Injection
37. Benzylpenicillin Injection
38. Betamethasone Dipropionate Cream
39 . Betamethasone Ear IEye/N ose Drops
40. Betamethasone+Cloquinol Cream
41. Betaxolol Hydrochloride Eye Drops
42. Bevacizumab Injection
43. Bicalutamide Eye Drops
44. Bicalutamide Tablet
45. Bimatoprost + Timolol Eye Drop
46. Biperiden Injection
47 . Biperiden Tablet
48. Bisoprolol Tablet
49. Bortezomib Injection
50 Brimonidine + Timolol Eye Drop
51 Brimonidine Tartrate Eye Drop
52 Brinzolamide + Timolol Eye Drop
53. Brinzolamide Eye Drop
54. Bromocriptine Tablet
55. Budesonide + Formoterol Inhaler
56. Budesonide DPI Inhaler
57. Bupivacaine + Adrenaline Injection
58 . Bupivacaine Injection
59 Calcium Gluconate Injection
6U Canagliflozin I Metformin Tablet
61 . Canagliflozin Tablet
62 Candesartan Cilexetil I Hydrochlorthiazide Tablet
63 Candesartan Tablet
64. Capecitabine Tablet
L.I. 2255 22

Value Added Tax (E'xemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (1mendment) Regulations, 2017

65. Carbachol Drops

66 . Carbergoline Tablet
67. Carbimazole Tablet
68. Carbomer/ Mannitol Drops
69. Carbonyl Iron Preparations
70 . Carvedilol Tablets
71 . Cefotaxime InjeCtion
72. Ceftazidime Injection
73. Ceftriaxone Injection
74. Cefuroxime Injection
75 . Celecoxib Capsules
76 . Cetrimide + Chlorhexidine Gluconate Solution
77. Cetrimide Solution
78 . Chloramphenicol Eye Ointment
79. Chloramphenicol Eye/ Ear Drops
80 . Chloramphenicol Injection
81 . Chlorhexidine Cream
82. Chlorhexidine Gel
83. Chlorphineramine/Naphazoline Eye Drops
84. Cholera Replacement Fluid Injection ([Link])
85. Chondroitin Sulfate/Sodium Hyaluronate Eye Drop
86 . Cic1opirox Olamine Cream
87 . Ciprofloxacin Eye Drops
88 . Ciprofloxacin Infusion
89 . Ciprofloxacin/Dexamethasone Eye/Ear Drops
90 . Cisplatin Injection
91. Clarithromycin Capsule
92 . Clarithromycin Paediatric Suspension
93 . Clindamycin Injection
94. Clindamycin Topical Solution
95. Clomifene Tablet
96. Clomipramine Tablet
97 . Clopidogrel Tablet
98. Clotrimazole + Hydrocortisone Cream
99 . Clotrimazole Cream
 23 L.I. 2255

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Seleded Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

100. C1otrimazo1e Pessary

10 1. Clotrimazo1e Powder
102. C1otrimazo1e Topical Solution
103. Cloxacillin Injection
104. Condoms (Female)
105. Condoms (Male)
106. Conjugated Oestrogen + Norgestero1 Tablet
107 Conjugated Oestrogen Tablet
108. Conjugated Oestrogen Vaginal Cream
109. Corticosteroid + Antibiotic Eye Drops
110. Corticosteroid + Antibiotic Eye Ointment
I l l. Cyclopento1ate Hydrochloride 1% Eye Drop
112. Cyclophosphamide Injection
113 . Cyclophosphamide Tablet
114. Da1teparin Injection
115. Dapagliflozin / Metformin Tablet
116 Dapagliflozin Tablet
117. Dexamethasone Eye Drops
118. Dexamethasone Eye Ointment
119. Dexamethasone Injection
120. Diatrizoate Meglumine and Diatrizoate Sodium Solution
121 Diclofenac Cholestyramine Capsules
122 Diclofenac Gel
123 Diclofenac Injection
124. Diclofenac Suppository
17'). Diethylstilboestrol T~blet
126. Digoxin Elixir
127 Digoxin Tablet
128 Disopyramide Capsule
129 Disopyramide Phosphate Injection
130 Dobutamide Injection
1~ 1 Docetaxel Injection
132 Domperidone Tablet
133. Dopamine Injection
134. Dorzolamide+Timolol Eye Drops
L.1. 2255 24

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

135 . Drotaverine Injection

136. Drotaverine Tablet
137. Enalapril Tablet
138 . Enoxaparin Injection
139. Ephedrine Hydrochloride Injection
140. Ephedrine Nasal Drops
141. Epirubicin Injection
142. Ergometrine Injection
143. Ergometrine Tablet
144. Erythropoietin Beta Injection
145 . Ethinylestradiol + Levonorgestre1 Injection
146. Ethinylestradiol + Levonorgestrel Tablet
147. Ethosuximide Syrup
148. Ethosuximide Tablet
149. Etoposide Capsule
150. Etoposide Injection
151. Exemestane Tablet
152. Fentanyl Injection
153 . Fentanyl Transdermal Patch
154. Finasteride Tablet
155. Flucloxacillin Injection
156. Fludrocortisone Tablet
157. Flumazenil Injection
158. Fluorometholone Eye Drops
159. Flutamide Tablet
160. Fluticasone + Salmeterol Inhaler
161. Fluticasone Furoate Nasal Spray
162. Fluticasone Propionate MDI Inhaler
163. Follicle Stimulating Hormone Injection
164. Fresh Frozen Plasma Injection
165. Furosemide Injection
166. Gelatin Infusion (SuccinylatedGelatin)
167. Gentamicin Eye/Ear Drops
168. Gentamicin Injection
 25 L.I. 2255

Value Added ;Fax (Exemption of Active Ingredients, Selected Inputs and

Seleded Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

169. Glucagon Injection

170. Glucosamine + Chondroitin Tablet
171 . Glyceryl Trinitrate Sublingual Tablet
172. Golimumab Injection
173. Goserelin Injection
174. Granisetron Injection
175. Granisetron Tablet
176. Heparin Injection
177. Homatropine Hydrobromide 2% Eye drop
178. Human Chorionic Gonadotropin Injection
179. Human Menopausal Gonadotropin Injection
180. Hydralazine Injection
181. Hydralazine Tablet
182. Hydrocortisone Cream
183. Hydrocortisone Eye Drops
184 Hydrocortisone Eye Ointment
185. Hydrocortisone Sodium Succinate Injection
186. Hydroxocobalamin Injection
187. Hydroxycarbamide Capsule
188. Hyoscine Butylbromide Injection
1~9 Hypromellose/Dextran Eye Drops (BAK Free)
100 Indapamide Tablet
191 Ins4lin Aspart 30%/Protamine Insulin Aspart 70% Injection
192 Insulin Aspart Injection
193 Insulin Determir Injection
194 Insulin Glargine Injection
105. Insulin Glulisine injection
196. Insulin Lispro Injection (Fast Acting)
197 Insulm Premixed (30170) HM Injection
198. Insulin Soluble HM Injection
199 Intra1ipid Solution (For TPN)
2U O Irbesartan + Amlodipine Tablet
"' 01 Irbesartan Tablet
202 Irebesartan.l Amlodipine/Hydrochlorthiazide Tablet
L.I. 2255 26

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

203. Irinotecan Injection

204. Iron Dextran Injection
205. Iron Sucrose Injection
206. Isophane Insulin Injection (HM)
207. Isosorbide Dinitrate Tablet
208. Itraconazole Capsule
209 . Itraconazole Suspension
210. Ivabradine Tablet
211 . Ketamine Injection
212 . Ketoconazole Cream
213 . Ketoconazole Shampoo
214. Labetalol Injection
215 . Labetalol Tablet
216. Lactulose Liquid
217. Latanoprost Eye Drop
218. Leuprolide Acetate Injection
219. Levetiracetam Tablet
220. Levofloxacin Eye Drop
221. Levofloxacin Injection
222. Levothyroxine Sodium Tablet
223 . Lidocaine Cream
224. Lidocaine Gel
225 . Lidocaine Injection
226. Lidocaine+ Adrenaline Injection
227. Liraglutide Injection
228. Lodoxamide Eye Drops
229. Magnesium Sulphate Injection
230. Mebeverine Tablet
231. Medroxyprogesterone Acetate Injection
232 . Medroxyprogesterone Acetate Tablet
233. Mefenamic Acid Capsule
234. Meropenem Injection
235. Methotrexate Injection
236. Methotrexate Tablet
 27 L.I. 2255

Value A dded Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

237. Methyl Cellulose Eye Drops

238. Metoc1opramide Injection
239 Metolazone Tablet
240. Metoprolol Tartratellvabradine Tablet
24 1. Metronidazole Injection
242. Metronidazole Suppository
243. Miconazole + Hydrocortisone Cream
244. Miconazole Cream
245 . Miconazole Oral Gel
246 . Miconazole Ovule
247 . Miconazole Powder
248. Miconazole Tincture
249. Micronised Purified Flavonoid Fractions (MPFF)
250. Midazolam Injection
251 Midazolam Tablet
252. Mifepristone Tablet
253. Misoprostol Tablet
254. Morphine Injection
255 Morphine Injection (Preservative Free)
256. Morphine [Link] Tablet
257 Moxifloxacin Eye Drops
258 Mupirocin Ointment/Cream
2 ')l) Naloxone Injection
260. Natamycin Eye Drop
261. Neomycin Tablet
262. Neomycin Sulphate/ Dexamethasone Sodium Phosphate Eye
Drop
263. Neomycin/Polymyxin B/ Dexamethasone Eye/Ear Drop
26-L Neostigmine Bromide Tablet
205. Neostigmine Injection
266 Nepafenac Eye Drop
'267. Nic10samide Tablet
268 Norethisterone Tablet
269. NPH Insulin (Intermediate Acting) Injection
L.I. 2255 28

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 201 7

270. Nystatin Ointment

271. Nystatin Pessary
272 . Olopatadine Eye Drop
273 . Omeprazole Injection
274. Oxaliplatin Injection
275. Oxytocin Injection
276. Packed Red Cells Injection
277. Pac1itaxel Injection
278 . Paracetamol Injection
279. Paracetamol Suppository
280. Paraffin Liquid
281. Peginterferon Alfa-2 A Injection
282 . Perindopril I Atorvastatinl Arnlodipine Tablet
283 . Perindopril I Indapamide I Arnlodipine Tablet
284. Perindopril I Indapamide Tablet
285. Pethidine Injection
286 . Phenol 5% in Almond Oil Injection
28 7. Phenylephrine Eye Drops
288 . Phytomenadione Injection
289. Phytomenadione Tablet
290. Pilocarpine Eye Drops
291. Pioglitazone Tablet
292. Piracetam Tablet
293. Pizotifen Syrup
294. Pizotifen Tablet
295. Platelet Concentrate Injection
296. Potassium Chloride Tablet
297 . Povidone Iodine Aqueous Solution
298. Prazosin Tablet
299. Prednisolone Eye Drops
300. Pregabalin + Mecobalamin Tablet
301. Pregabalin Tablet
302. Primidone Tablet
303 . Procaine Benzylpenicillin Injection
304. Progesterone Injection
 29 L.I. 2255

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

305 . Promethazine Hydrochloride Injection

306. Proparacaine 0.5% Eye drop
307. Propylthiouracil Tablet
308. Protamine Sulphate Injection
309. Quinine Injection
310 . Rabeprazole Capsule
311 . Ramipril Tablet
312. Ramiprill Hydrochlorthiazide Tablet
313. Ranibizumab Injection
314. Retinol Soft Capsule
315. Rituximab Injection
316. Rivaroxaban Tablet
317 . Ropivacaine Injection
318. Rosuvastatin Tablet
319. Salbutamol Inhaler
320. Salbutamol Nebules
321 Salbutamol Sulphate Injection
322. Salicylic Acid Ointment
323. SalmeterollFluticasone Propionate DPI Inhaler
124. Saxaglipton IMetformin Tablet
32') Saxaglipton Tablet
326 Selenium Sulphide Shampoo
,27 Sitagliptin IMetformin Tablet
328. SodlUm Cromoglycate Eye Drops
329. Soothing Agent + Local Anaesthetic + Steroid Ointment
330. Soothing Agent + Local Anaesthetic + Steroid Suppository
331 Soothing Agent + Local Anaesthetic Ointment
332. Soothing Agent + Local Anaesthetic Suppository
333. Sorafenib Tablet
314 Streptokinase Injection
335. Sulfasalazine Tablet
336 Tamoxifen Tablet
337. Tamsulosin Capsule
338 . Terazosin Tablet
339. Terbinafine Hydrochloride Tablet
L.I. 2255 30

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 201 7

340. Tetracycline Eye Ointment

341. Thiamine Injection
342. Thiotepa Injection
343. Timolol Eye Drop
344. Tinidazole Suspension
345. Tirofiban Infusion
346 . Tizanidine Tablet, _
347. Tobramycin Eye Drop
348 . Tobramycin/Dexamethasone Eye Drop
349. Tolbutamide Tablet
350. Tranexamic Acid Capsule
351. Tranexamic Acid Injection
352. Trastuzumab Injection
353 . Travoprost + Timolol Eye Drop
354. Travoprost Eye Drop
355. Tropicamide 1% Eye Drop
356. Valsartan + Hydrochlorthiazide Tablet
357. Valsartan Tablet
358. Verapamil Tablet
359. Vildagliptin Tablet
360. Vildagliptin + Metformin Tablet
361. Vinblastine Injection
362 . Vincristine Injection
363 . Warfarin Tablet
364. Water for Injection
365 . Zoledronic Acid Injection

B. VACCINES, IMMUNOGLOBULINS AND SERA

366. 'Five in One' Vaccine Injection
367. Anti D Rh Immunoglobulin Injection
368. Anti-rabies Immunoglobulin Injection
369 . Anti-snake Serum Injectiqn
370 . BCG Vaccine Injection
371. Cholera Oral Vaccine
3.72 . Hepatitis A Vaccine Injection
373. ijepatitis B Immunoglobulin Injection
 31 L.I. 2255

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

374. Hepatitis B Vaccine Injection

375. Hexavalent Vaccine (DTaP-IPV-Hep BIIHib) Injection
376 . HPV Vaccine Injection
377. Influenza Vaccine Injection
378. Measles Vaccine Injection
379. Measles, Mumps and Rubella (MMR) Vaccine Injection
380. Meningococcal ACYW-135 Conjugate Vaccine Injection
38 1. Oral Solution Poliomyelitis Vaccine
382. Pentavalent Vaccines (DTacP-IPV I IHib) Injection
383. Pneumoccoca1 Vaccine Injection
384. Rabies Vaccine Injection
385. Rotavirus Vaccine Injection
386. Tetanus Immunoglobulin Injection
387 Tetanus Toxoid Injection
388. Tftanus Vaccine Injection
389. Tuberculin (PPD) Injection
390. Typhoid Vaccine Injection
391 Varicella Vaccine (Chickenpox Vaccine)
3q2 Yellow Fever Vaccine Injection

PROGRAM MEDICINES (TUBERCULOSIS)

393. Category I & III Paediatric (Rifampicin + Isoniazid+ Pyrazi-
namide + Ethambutol & Rifampicin + Isoniazid) Tablet
394. Category I & III Adult (Rifampicin + Isoniazid + Pyrazina-
mide + Ethambutol & Rifampicin + Isoniazid) Tablet
39" Eedaquillm 100 mg Tablet
~9n Capreomycin 19m injection
3Q7 Clofa zimine 100 mg Tablet
, Q8 Cycloserine 250mg Capsule
qq Ethambutol 100mg Tablet
100. Ethambuto1400mgTablet
to t. Isoniazid 10mg Tablet
402 Isoniazid 300mg Tablet
403. Kanamycin 19m Injection
104 Levofloxacin 250mg Tablet
405 l evofloxacin 500mg Tablet
L.I. 2255 32

Value Added Tax (Exemptian af Active Ingredients, Selected Inputs and

Selected Drugs ar Pharmaceuticals) (Amendment) Regulations, 2017

406. Moxifloxacin 400 mg Tablet

407. PAS Sodium 4gm Granules
408. Prothionamide 250mg Tablet
409. Pyrazinamide 400mg Tablet
410. Pyrazinamide 500mg Tablet
411. Pyridoxine 50mg Tablet
412. Pyridoxine 100mg Tablet
413 . Rifampicin 150mg Tablet
414. Rifampicin 300mg Tablet
415. Rifampicin 75mg + Isoniazid 50mg Tablet
416. Rifampicin 75mg + Isoniazid 50mg + Pyrazinamide J'iOmg
Tablet
417 . Rifampicin 150mg + Isoniazid 75mg + Pyrazinamide 400mg
+ Ethambutol 275mg Tablet
418 . Rifapentine 150mg Tablet

D. PSYCHOTROPIC MEDICINES
419. Alprazolam Tablet
420. Amitriptyline Hydrochloride Tablet
421. Atomoxetine Capsules
422 . Atomoxetine Oral Solution
423 . Atropine Sulphate Injection
424. Benztropine Injection
425. Carbamazepine Tablet
426 . Chlorpromazine Injection
427. Clozapine Tablet
428. Diazepam Injection
429. Escitalopram Tablet
430 . Fluoxetine Capsule
431. Flupentixol Tablet
432. FluphenazineDecanoate Injection
433. Haloperidol Injection
434. Imipramine Tablet
435. Lamotrigine Tablet
436. Lithium Carbonate Tablet
 33 L.I. 2255

Value Added Tax (Exemption of Active Ingredients, Selected Inputs and

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

437. Lorazepam Tablet

438. Methylphenidate Tablet
439. Olanzapine Injection
440 Paliperidone Injection
441 Paroxetine Tablet
442. Phenobarbitone Injection
443. Phenytoin Injection
444. Risperidone Tablet
445. Risperidone Oral Solution
446. Sertraline Tablet
447. Sodium Valproate Tablet
448 Thiopentone Sodium Injection
449. Topiramate Tablet
450. Trifluoperazine Hydrochloride Tablet
451. Trihexyphenidyl Hydrochloride Tablet

PROGRAM MEDICINES (HIV I AIDS)

452. Abacavir + Lamivudine, 600 mg +300 mg
453. Abacavir + Lamivudine, 60 mg + 30 mg .
454 Atazanavir (as Sulfate)/Ritonavir Tablets 3001100 mg
-155 Efavirenz Capsule, 200 mg
156 E favirenz Capsule, 50 mg
4) I. f favirenz Capsule, 600 mg
458 Efavlrenz/Emtricitabine/TenofovirDisoproxil Fumarate
600/200/ 300mg, Tablets
4,)Lj [Link] + Tenofovir 200mg+ 300mg
460 Hepatitls Test Kit
t61 Hi V Test Kit (First Response)
4b~ Ldnuvudine + Tenofovir, 150mg+ 300mg
lb3. I amivudine Tablet 150mg
104 L amivudine/Zidovudine + Efavirenz 150/300mg+600mg,
1ablets
165 I amivudine/Zidovudine /Nevira pine 150/300 /200mg,
fablets, 60 Tablets
L.I. 2255 34

Value Added Tax (Exemption of Active Ingredients, Selected Inputs LInd

Selected Drugs or Pharmaceuticals) (Amendment) Regulations, 2017

466. Lopinavir/Ritonavir Tablets, 200150mg

467. Lopinavir/Ritonavir Tablet, 100 mg + 25 mg
468. Nevirapine 10mg/rnl, Oral Suspension, Bottle of 240m]
469. Nevirapine Dispersible Tablet, 50 mg
470. Nevirapine Tablet, 200 mg
471. Oraquick Test kit
472. Syphilis Test Kit
473. Tenofovir +Lamivudine+ Efavirenz 300/300 / 600 mg
474. TenofovirDisoproxil Fumarate Tablet, 300mg
475. Zidovudine + Lamivudine Tablet, 300 mg + 150 mg
476. Zidovudine + Lamivudine Tablet, 60 mg + 30 mg
477. Zidovudine 10mg/rnl, Oral Solution, Bottle of 240ml
478. Zidovudine Tablets, 300mg

F. MEDICAL DEVICES
479. Diabetic Test Strip
480. Glucometer Device
481. Inhaler Spacer Device
482. Insulin Syringe Set
483. Nebuliser Device."

MR. KEN OFORI-ATTA

Minister responsible f or Fillan(

Date of Gazette notification: 1st August, 2017.

Entry into force: 3rd November, 2017 .

GHANA PUBLISHING COMPANY LTD., ASSEMBLY PRESS, ACCRA. GPCLI A~92 1 1.500108 / 2017
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