GCT Archives - Revenue Appeals Division

Ministry of Finance and the Public Service

Government of Jamaica

+1 (876) 932-4993

appeals.rad@mof.gov.jm

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A Division of the Ministry of Finance and the Public Service

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Kishan Sharma t/a Jamaica’s Gifts & More v Commissioner General, Tax Administration Jamaica [2025] JMRC 02

Restaurant Associates Limited v Commissioner General, Tax Administration Jamaica [2026] JMRC 03

GCT

Appeal concerning the disallowance of input tax credits under the General Consumption Tax Act — classification of supplies.