Is VAT exemption remedy for refund of huge claims?

The Tax Law Amendment Bill 2018 seeks to exempt from VAT several items including but not limited to assortment of medicaments, maize flour, ordinary bread and cassava flour, wheat, unsweetened milk and cream, agricultural pest control products, supply of liquefied petroleum gas, input of raw materials supplied to pharmaceutical manufacturers in Kenya for manufacturing medicaments.

If the Bill is passed, these items will be moved from being zero rated to exempt. The government had recently listed the aforementioned items as zero rated in the Finance Act 2017.