Script for adding a set of form fields on clicking an Add More button
Put the php code outside the form, run it once and create a variable with the options, something like:

$dropDownList = '&lt;select name="vat" id="find" data-required="true"&gt;&lt;option value=""&gt;Select Vat&lt;/option&gt;';

$query = mysqli_query($con, "SELECT * FROM `tax_vat` "); 
while ($row = mysqli_fetch_array($query)) 
{
$dropDownList .= '&lt;option value="' . $row['vat_rate'] . '"&gt;' . $row['vat_description'] . '&lt;/option&gt;';
}

$dropDownList .= '&lt;/select&gt;';


Now, in your form you just need to &lt;?php echo $dropDownList?&gt; where you want the drop down to appear.

For your javascript you could do something like this:

var dropOption = "&lt;?php echo $dropDownList?&gt;";


And modify the append() html data like this:

$(InputsWrapper).append('&lt;tr&gt;&lt;td&gt;&lt;input id="find" type="text" name="item[]"&gt;&lt;/td&gt;&lt;td&gt;&lt;input id="find" type="number" name="qty[]"&gt;&lt;/td&gt;&lt;td&gt;&lt;input id="find" type="number" name="price[]"&gt;&lt;/td&gt;&lt;td&gt;&lt;input id="find" type="number" name="discount[]"&gt;&lt;/td&gt;&lt;td&gt;'+dropOption+'&lt;/td&gt;&lt;td&gt;&lt;input id="find" type="number" name="total[]" readonly &gt;&lt;/td&gt;&lt;/tr&gt;');


Hope this helps.