The government's list of luxury items is mainly made up of commonly used electrical and electronic items.
Other noted luxury products are motor vehicles, liquor, aerated water, watches, jewellery and weddings.
The luxury rate of 20 percent VAT applies to:
(i) air conditioning machines
(iii) dish washing machines
(iv) washing machines
(v) vacuum cleaners/floor polishers
(vi) kitchen waste disposers
(vii) food grinders and mixers
(viii) ovens & cookers
(ix) hair dryers/hair dressing equipment
(x) video player (VCD, DVD)
(xii) radio, cassette & Music systems
(xiv) motor vehicles,