Rule 2 - Definitions

Definition of manufacture in VAT rules narrows taxable manufacture by excluding specific low-complexity and artisanal processes.

The rules define key terms and interpretive conventions for the VAT regime, including recognition of thumb impressions and digital signatures, administrative terms such as address for service and appropriate Government treasury, and quarterly accounting periods. They expressly exclude a specified list of low-complexity or artisanal activities from the statutory concept of manufacture, clarifying that such processes will not be treated as manufacture for tax classification and treatment.