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{
    "id": 809984,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/809984/?format=api",
    "text_counter": 378,
    "type": "speech",
    "speaker_name": "Suba South, ODM",
    "speaker_title": "Hon. John Ng’ongo",
    "speaker": {
        "id": 110,
        "legal_name": "John Mbadi Ng'ong'o",
        "slug": "john-mbadi"
    },
    "content": "As the Chair has said, there is a distinction between zero-rating and tax-exempt and many times it confuses many people. For example, if you are talking about exempting housing, it means you are unable to claim input tax, but you will not charge output tax. In zero-rating, you are able to claim, for example, on the items you have used like nails, iron sheets and paint. The person who has constructed a building is able to claim back the tax paid on those items."
}