The NBS stated the figure in its `Sectoral Distribution of Value Added Tax’’ for the Second Quarter released on Friday in Abuja.
The value generated in the quarter was greater than N204.77 billion generated in the first quarter of the year and N187.03 billion realised in the second quarter of 2016.
The bureau also noted that the value represented a 20.28 per cent increase quarter-on-quarter and 31.69 per cent increase year-on-year.
According to the bureau, the manufacturing sector generated the highest amount of VAT with N33.69 billion, closely followed by professional services and oil producing of N21.64 billion and N14.94 billion respectively.
It said the mining sector generated the least and closely followed by local government councils and pharmaceutical, soaps and toiletries with N34.19 million, N154.72 million and N194.26 million in that order.
Out of the total sum generated in the second quarter, N137.79 billion was realised as Non-Import VAT locally, while N59.83 billion was generated as Non-Import VAT for foreign.