Act 903
THE NINE HUNDRED AND THIRD
ACT
OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA
ENTITLED
EXCISE DUTY
(AMENDMENT) (NO.2) ACT, 2015
(903)
AN ACT to amend the Excise Duty
Act, 2014 (Act 878) to reduce
the sliding scale excise duty in
respect of malt and beer from
four bands to three bands and to
impose excise duty on cider
beer.
DATE OF ASSENT: 30th
December, 2015.
PASSED by Parliament and
assented to by the President:
First Schedule to Act 878
amended
1. The Excise Duty Act, 2014
(Act 878) is amended in the
First Schedule (a) by the
substitution for the goods
listed under Commodity
Description and Rate of Duty for
Tariff NO.2 of
'2 |
Malt drink: Percentage
use of |
|
|
local raw material:
|
|
|
less than 50 per centum
oflocal |
17.5 per centum of the
|
|
raw material
|
ex-factory price
|
|
50 per centum to 70 per
centum |
10 per centum of the
|
|
of local raw material
|
ex-factory price"
|
|
Above 70 per centum of
local |
7.5 per centum of the
|
|
raw material
|
ex-factory price.
|
|
|
r- |
|
|
|
|