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"speaker_name": "Hon. Langat",
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"legal_name": "Benjamin Kipkirui Langat",
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"content": "Then we are including unprocessed sugarcane and also unprocessed produce of plant species - camellia sinensis. This is also a type of tea. The reason why we are doing that is because in the spirit of VAT Act, 2013, anything which is not processed is exempt. If you look at the law, anything that is not mentioned in the exemption list, the implication is that it must be levied VAT. To remove that doubt, we The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor."
}