Resolution of the Cabinet of Ministers of Ukraine "Some questions of implementation of subitem 197.1.3 of Item 197.1 of article 197 of the Tax Code of Ukraine"

RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 2, 2011 No. 79

Some questions of implementation of subitem 197.1.3 of Item 197.1 of article 197 of the Tax Code of Ukraine

(as amended on 30-03-2020)

The Cabinet of Ministers of Ukraine decides:

1. Approve enclosed:

the list of technical and other means of rehabilitation (except cars) for persons with disability and other preferential categories of the population, transaction on delivery and services in repair and which deliveries are exempted from taxation on value added;

the list of components and semifinished products for production of technical and other means of rehabilitation (except cars) for persons with disability and other preferential categories of the population which transactions on delivery are exempted from taxation on value added.

2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of September 1, 1997 No. 982 "About approval of the inventory of special purpose for disabled people selling whom transactions are exempted from taxation on value added" (The Official Bulletin of Ukraine, 1997, number 37, by page 7).

Prime Minister of Ukraine

N. Azarov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 2, 2011, No. 79

The list of technical and other means of rehabilitation (except cars) for persons with disability and other preferential categories of the population, transaction on delivery and services in repair and to which delivery are exempted from taxation on value added

Code according to UKTVED *	Description of goods, services
Prosthetic and orthopedic products
9021 on October 10 00	System of orthoses on backbone:

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