The Value Added Tax (Exemption (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project)

1. This Order may be cited as the Value Added Tax (Exemption (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project) (M/S Taifa Gas Tanzania Limited (Mihan Gas Company Limited)) Order, 2023.

2. Subject to the conditions specified in paragraph 3 of this Order, and any other conditions as may be specified by the Commissioner General of Tanzania Revenue Authority, the whole of the value added tax payable on the goods or services specified in the Schedule to this Order, imported or purchased prior to clearance through customs by or on behalf of M/s Taifa Gas Tanzania Limited (Mihan Gas Company Limited) to be used in the construction and operation of bulk gas storage facility and establishment of distribution stations project is hereby exempted. Conditions

3. The exemption granted under this Order shall cease to have effect and the value added tax shall become due and be payable as if this exemption had not been made if the said goods or services are used for other purposes or sold or disposed of in any way to another person not 1 Value Added Tax (Exemption) (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project) (M/S Taifa Gas Tanzania Limited (Mihan Gas Company Limited) GN. NO. 642 (Contd) Expiry entitled to enjoy similar privileges as are conferred under this Order.

4. This Order shall expire on the 21st day of June, 2024 and may be extended considering the terms and conditions of the performance contract between Taifa Gas Tanzania Limited (Mihan Gas Company Limited) and the Tanzania Investment Centre on behalf of the Government of the United Republic of Tanzania dated 25th March, 2022. __________ SCHEDULE __________ (Made under paragraph 2) __________ GOODS No. DESCRIPTION MODEL/SPECIFICATI ON UNIT OF MEASURE 1 2 3 4 5 6 7 8 9 Special Electrod-(7018 of Gas) Steel Plate for Lpg Tank Deisel Weilding Machine Special for Gas Electric Weilding Machine- Special for Gas Safety Value H-730 OR Others Electric Board Pipe steel Pressure Relief Steel Plate (Shaped) (for Lpg Tank) Transmitter Gauge/Radar Gauge Radar Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size KGM KGM NMB KGM NMB NMB KGM KGM NMB QU ANT ITY 5000 8000 000 45 50 250 25 7000 00 7000 000 200 10 Baypass Valve (I V)- Different Size NMB 1500 Different Size 11 Carbon Steel Plate Different Size KGM 4500 000 2 Value Added Tax (Exemption) (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project) (M/S Taifa Gas Tanzania Limited (Mihan Gas Company Limited) GN. NO. 642 (Contd) 12 13 Therdolet/ Reducer/ Union/ Tee Joint Primer/ Material/Teflon Paint / Different Size NMB 3500 Different Size KGM 5000 14 Globe Valve 15 16 Bracing FOR LPG Tank- Fire Box Hydrant 17 18 19 Sphere Tank Shell FOR LPG Tank- Sphere Tank Stairway-FOR LPG Tank- Sphere Tank Top Platform. - FOR LPG Tank-Sphere Tank Different Size Different Size Different Size Different Size Different Size Different Size 20 Mid Platform FOR LPG Different Size 21 22 Tank-Sphere Tank Step--FOR LPG Tank- Sphere Tank Stair- FOR LPG Tank- Sphere Tank Different Size Different Size 23 Grating for LPG Tank- Different Size Sphere Tank 24 Cooling System-FOR LPG Different Size Tank- Sphere Tank 25 Name Plate-FOR LPG Different Size 26 Tank- Sphere Tank Sprinkler Sphere Tank of Nozzles- Different Size 27 Column Pipes -FOR LPG Different Size 28 29 Tank-Sphere Tank LPG Sprere Tank Separate Peaces) Sprinkler Of Nozzles- Sphere Tank (In Different Size Different Size 30 Column Pipes -FOR LPG Different Size 31 32 Tank-Sphere Tank LPG Sphere Tenk Separate Peaces) Pipe (Black or CARBON STEEL) (In Different Size Different Size 33 WATER TANK OF Fire Different Size FIGHTING Pipes - SPECIAL PIPE OF PVC Lpg Bay Load 34 35 Different Size Different Size 3 NMB NMB KGM KGM KGM KGM KGM KGM KGM KGM KGM KGM KGM KGM KGM NMB KGM KGM KGM KGM NMB 280 125 1450 00 3500 000 1220 00 6500 00 3400 000 1250 00 9900 0 1250 00 8800 0 2500 0 4500 0 1850 00 5500 000 1500 0 2200 00 4500 000 3500 00 1260 00 5000 NMB 500 Value Added Tax (Exemption) (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project) (M/S Taifa Gas Tanzania Limited (Mihan Gas Company Limited) GN. NO. 642 (Contd) 36 Blind Flange/ Flange 37 Safety Valve/ Safety Relief Valve 38 Bolt & Nut/ Stud Bolt T-Joint/ Gasket/Reducer Electrod Of Gas 39 40 41 Cable Tanker 42 43 44 Power Board Electric Board Lpg Simitrailer PIPE STEEL) 46 Detector Of Lpg 47 Regulator Of Gas (Black 45 With /CARBON 48 49 50 51 52 Tee Reducer, Lpg Bay Load Elbow, Reducer, T Joint Lpg Gastank Lpg With Simitrailer Stell Sheet For Lpg Tank) Lpg Metter Spare Part of Generator 54 55 56 Oil Paint - Different Material 57 Drill Machine 58 Grander Machine 59 (Bracing)- Tank LPG Sphere Tank LPG Tank (Shell Plate)- Sphere Tank LPG Tank Sphere Tank LPG Tank (Top Platform)- Sphere Tank LPG Tank (Mid Platform)- Sphere Tank (Stairway)- 60 61 62 63 1-16 Inch 1-20 Inch Steel Different Size Different Size 1-250mm Different Size Different Size 10-28tons NMB NMB NMB NMB KGM KGM NMB NMB NMB 1200 0 5000 3200 0 3500 9800 9500 0 100 100 100 Different Size TONS 7000 Steel Different Size Sch40-80 Different Size Different Size Different Size NMB NMB NMB NMB NMB NMB NMB Different Size Spare Oil Different Size Different Size Different Size NMB NMB KGM NMB NMB NMB 200 1200 00 50 1500 0 1500 100 2500 0 1600 0 100 500 3000 35 150 5000 Different Size NMB 5000 Different Size NMB 5000 Different Size Different Size 4 NMB NMB 200 200 53 Lpg Tank In Ckd Peaces Different Size TONS Value Added Tax (Exemption) (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project) (M/S Taifa Gas Tanzania Limited (Mihan Gas Company Limited) GN. NO. 642 (Contd) 64 65 66 67 68 69 70 71 72 Tank (Grating)- LPG Tank (Top Platform)- Sphere Tank LPG Tank (Step)- Sphere Tank LPG Tank (Stair)- Sphere Tank LPG Sphere Tank LPG Tank System)- Sphere Tank LPG Tank (Name Plate)- Sphere Tank LPG Tank Sphere Tank Tank LPG Sphere Tank LPG Sphere Tank ( In Seperate Peaces) Sprinkler of Ipg Tank (Column)- (Nozzels)- (Cooling 73 74 Alarm 75 76 Electric Drill Seal For Cylinder Plastic / Metal Lpg Plant Equipment 77 78 Delug Valve 79 Ball Value / GATE Valve .. OTHER VALVES Power Board 80 81 Welding Machine For Gas 82 Generator 2 -2500 Kva 83 PIPE (Black Or CARBON STEEL) 84 Water Tank Fighting 85 Cement Klinger Fire of 86 White-Cement 87 Cement - Other Portland 88 Cement - Other Hydrolic 89 90 Bars 91 Bitumen 92 Steel Bars/ Paint Different Size Different Size Different Size Different Size Different Size Different Size NMB NMB NMB NMB NMB NMB 200 200 200 300 200 200 Different Size NMB 5000 Different Size NMB 120 Different Size NMB 6000 Different Size 10-200amps 10-500amps Plastic/Pvc Steel Steel Cl 150-3000 1-20 Cells 10-800amp 2-1800kva Steel Steel Cement Cement Cement Cement Steel Steel Bitumen Paint 5 NMB NMB NMB NMB NMB NMB NMB NMB NMB NMB KGM NMB TONS TONS TONS TONS TONS TONS TONS TONS 9000 120 25 2000 000 500 24 1500 45 120 30 2500 00 5000 1200 0 2900 2900 2900 4500 2000 1500 300 Value Added Tax (Exemption) (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project) (M/S Taifa Gas Tanzania Limited (Mihan Gas Company Limited) GN. NO. 642 (Contd) Steel Plate Pvc Pipes Iron Sheet 93 94 95 96 BLIND FLANGE- Different Size Safety Valve 97 98 GAS Pump- LPG 99 Flexible Hose 100 Water Pump- Diesel 101 Electro Pump- Water 102 Bolt & Nut Steel Pvc Steel 1-8 Inch 1-6 Inch 1-70kw 2-6 Inch 5-100kw Sch40-80 Steel 103 Container Filling Unit 20' 2-8inch & 40' 104 T-Joint 105 Electrod- 7018 Of Gas 106 STUD BOLT - Different Sizes 107 Radial Gas Evacuation 108 Cable 109 Power Board 110 Full Cylinder Test Machine 111 C. Breaker 112 Test Machine For Gas Tank / 113 TEMPERATURE Tempreture GAUGE 114 Cylinder Conveyour 115 Lamps Of Explosion Proof 116 Push Botton 117 Welding Machine 118 Electric Board 2-8 Cell 119 Cylinder Conveyour & Tester 120 Lpg Gastank With Truck 121 Lpg Tanker With Different Size Different Size Different Size Different Size 1-95mm Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size 8-26tons 10-28tons Simitrailer 122 PIPE CARBON STEEL- Sch40-80 Different Size 123 Detector Of Lpg 124 Radial Gas Evacuation Hose Steel Pvc 6 TONS NMB TONS KGM KGM NMB KGM NMB NMB KGM NMB KGM KGM KGM NMB KGM KGM NMB KGM NMB NMB KGM KGM KGM NMB KGM KGM NMB NMB KGM NMB KGM 5000 150 250 6000 220 250 100 100 100 3200 0 100 1500 2100 8800 88 1200 0 100 ' 100 550 100 650 600 250 300 100 100 100 100 100 2500 0 200 144 Value Added Tax (Exemption) (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project) (M/S Taifa Gas Tanzania Limited (Mihan Gas Company Limited) GN. NO. 642 (Contd) 125 Lpg Dispenser and Pump 126 Flange 3-70kw 2-8inch 127 Elbow, Reducer, Tee Sch40-80 Reducer, NMB KGM KGM 200 1250 0 9000 128 Tee JOINT WITH Sch40-80 KGM 550 THREAD 129 Reduceing Socket 130 Cylinder Of Gas Ipg Iso Tank 131 132 Curcuit Breaker Switch 133 Valve Of Gas Cylinders 134 Full Lpg Cylinder Filling Plant & Machineries 135 Mobile Gas Tank 136 Regulator Of Gas Sch40-80 Different Size Different Size Different Size Different Size Different Size Different Size Different Size 137 CAROUSEL Filling Different Size System of LPG Cylinders 138 Full Auto Gas Filling Different Size Station 139 Lpg Cylinder Filling Head Different Size (Filling Machine) 140 Evacuation Machine 141 Ball Valve/ Check Valve/ Glob Valve 142 Gas Compressor 143 Excess Flow Valve 144 Safety Relief Valve 145 Strainer 146 Pressure Gauge 147 Roto Gauge/ Radar Level Gauge 148 Liquid Level Gauge 149 Lpg Regulator 150 Filling Head 151 Gate Valve - Different Size 152 Gas Compressor-Lpg 153 Flexible Hose- Steel / Pvc- Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size Different Size 7 KGM KGM KGM KGM KGM NMB NMB KGM NMB NMB NMB NMB KGM NMB NMB KGM KGM KGM NMB NMB KGM NMB KGM NMB KGM 300 1500 00 200 350 4500 0 200 200 2500 00 25 35 250 35 1800 100 6600 3500 65 600 85 120 5500 0 500 2400 100 100 Value Added Tax (Exemption) (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project) (M/S Taifa Gas Tanzania Limited (Mihan Gas Company Limited) GN. NO. 642 (Contd) 154 Air Compressor 155 Liquid Level Gage 156 Lpg Gastank 157 Lpg Tanker With Simitrailer 158 Temperature Gauge 159 Pressure Gage Compund Value ^ Different Size Different Size Different Size Different Size Different Size Different Size 160 Stell Sheet (For Lpg Tank) Different Size 161 Lpg Tank In Ckd Peaces Different Size 162 Lpg Metter 163 Electrod Of Lpg Gas Weld 164 Cable 165 Power Board 166 Lpg Tanker Simitrailer With Different Size Different Size 1-250mm Different Size 10-28tons NMB NMB KGM NMB NMB NMB KGM KGM NMB KGM KGM NMB NMB 100 300 200 100 300 500 2500 0 1600 0 100 2000 9500 0 100 100 167 PIPE CARBON STEEL- Sch40-80 NMB 7000 Different Size 168 Detector of Lpg 169 Lpg Bay Load 170 Elbow, Reducer, Reducer, T Joint Different Size Tee Sch40-80 171 Lpg Gastank 172 Stell Sheet (For Lpg Tank) Different Size Different Size 173 Lpg Tank In Ckd Peaces Different Size 174 Lpg Metter 175 Spare Part Of Generator, 176 Oil Paint - Different Material 177 Drill Machine 178 Grander Machine 179 LPG Tank Sphere Tank (Bracing)- Different Size Spare Oil Different Size Different Size Different Size 180 LPG Tank (Shell Plate)- Different Size Sphere Tank 181 LPG Tank Sphere Tank (Stairway)- Different Size 182 LPG Tank (Top Platform)- Different Size 8 NMB NMB NMB NMB NMB KGM NMB NMB KGM NMB NMB NMB NMB NMB NMB 200 50 1500 0 1500 2500 0 1600 0 100 500 3000 35 150 500 500 500 200 Value Added Tax (Exemption) (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project) (M/S Taifa Gas Tanzania Limited (Mihan Gas Company Limited) Different Size NMB 5000 Different Size NMB 120 GN. NO. 642 (Contd) Sphere Tank 183 LPG Tank (Mid Platform)- Different Size Sphere Tank 184 LPG Tank (Top Platform)- Different Size Sphere Tank 185 LPG Tank (Step)- Sphere Different Size Tank 186 LPG Tank (Stair)- Sphere Different Size Tank 187 LPG Tank (Grating) Sphere Different Size Tank 188 LPG Tank System)- Sphere Tank 189 LPG Tank (Name Plate)- (Cooling (Nozzels)- (Column)- 190 LPG 191 LPG Sphere Tank Tank Sphere Tank Tank Sphere Tank 192 LPG Sphere Tank 193 Sprinkler Of Ipgtank 194 Alarm 195 Electric Drill 196 Seal For Cylinder- Plastic / Metal 197 Lpg Plant Equipment 198 Delug Valve 199 Ball Value / GATE Valve OTHER VALVES 200 Power Board 201 Welding Machine For Gas 202 Generator 2 -2500 Kva 203 PIPE CARBON STEEL- Different Size Different Size Different Size Different Size 10-200amps 10-500amps Plastic/ Pvc Steel Steel Cl 150-3000 1-20cells 10-800amp 2-1800kva Steel Different Size 204 Water Tank Fighting of Fire Steel 205 Cement KLINGER 206 White Cement 207 Cement - Other Portland 208 Cement - Other Hydrolic 209 Steel Bars 210 Bars Cement Cement Cement Cement Steel Steel 9 NMB NMB NMB NMB NMB NMB NMB 200 200 200 200 300 200 200 NMB NMB NMB NMB NMB NMB NMB NMB NMB NMB NMB NMB NMB TONS TONS TONS TONS TONS TONS 6000 9000 120 25 2000 000 500 24 1500 45 120 30 2500 0 5000 1200 0 2900 2900 2900 4500 2000 Value Added Tax (Exemption) (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project) (M/S Taifa Gas Tanzania Limited (Mihan Gas Company Limited) GN. NO. 642 (Contd) 211 Bitumen 212 Steel Plate 213 Pvc Pipes Iron Sheet 214 for Iron Plates Enough 215 Of Manufacturing 60,000CM Of LPG Tanks and Spheres. 216 Assembly Components for 217 218 219 LPG Tanks and Spheres Imports of 150 Tanks with Capacity Between 0.2MT To 5MT Each for Districts Storage and Filling Plants. Paints for Manufacturing of LPG Tanks Pipes For Use in Bulk Storage and Filling Plants Bulk Consumers and Storage Facilities 220 Accessories For 221 222 223 224 Installations of LPG Bulk. Electrodes For Welding of Tanks and Pipes Electrical Cables for Plants Electrical Instruments i.e Lights, Switches and Others Which Are LPG Spark Proof. LPG Pumps of Various Capacities 225 Carrousel Filling Lines. 226 LPG Compressors. LPG Filling Scales 227 228 Air Compressors 229 230 Firefighting Water Pumps of Various Sizes 200 Electrical Standby Generators of Various Sizes for Power Backup Supply. 231 Building Materials Tractors Heads for Bulk Construction 232 Bitumen Steel Pvc Steel TONS TONS NMB TONS 1500 5000 150 250 NO. NO. NO. NO. NO. 500 10 200 200 200 400 200 200 10 Value Added Tax (Exemption) (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project) (M/S Taifa Gas Tanzania Limited (Mihan Gas Company Limited) GN. NO. 642 (Contd) 233 234 235 236 237 238 LPG Trucks. LPG Bulk Trailers. Tractors Heads for Bulk LPG Trucks. Tractor Heads for Cylinder Hauling Trailers. Trailers To Be Used for Hauling Cylinders and LPG Accessories. Specialized Trailers Transporting LPG Tanks. Trucks Between 1MT To 15NT For Distribution of LPG Cylinders to Retailers. for 239 Machineries For the Cylinder Manufacturing Factory Including Mechanical, Electrical and Instrumentations. 240 Building Construction Plates for of Materials. Iron Manufacturing Cylinders. Paints And Metallization Material for Cylinders Manufacturing. Staff Service Vehicles. 241 242 243 244 Pipeline Construction Materials Not Including but Not Limited to Steel Columns, Stud Bolts with Hex Nut, Gaskets, Blind Flanges, Elbows, Seamless Pipes LPG Hose 21 Bar, Gate Valves, Check Valve Flanged, Welded Neck Flanges 246 Cathodic 245 Protection Systems, Control Valves, Earthing System Materials, Including Instrumentation 200 200 100 100 10 200 NO. 200 11 Value Added Tax (Exemption) (Construction and Operation of Bulk Gas Storage Facility and Establishment of Distribution Stations Project) (M/S Taifa Gas Tanzania Limited (Mihan Gas Company Limited) GN. NO. 642 (Contd) Flowmeters, Pressure Transmitters, Temperature Transmitters, and Relevant Spare Parts, Electrical Fusion Fittings and Equipment 247 Dodoma, 25th August, 2023 MWIGULU LAMECK NCHEMBA MADELU Minister for Finance 12