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VAT: LIST OF ZERO RATED ITEMS |
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EFFECTIVE FEBRUARY 1ST, 2010
Details in Schedule 1 of VAT Act (to be amended)
• Bread
• Wheat Flour
• Brown, white rice & broken rice imported in bulk for repackaging
• Milk (condensed, powder, evaporated)
• Cane sugar
• Infant preparation (milk and soy based, )
• Medicines for chronic diseases (Diabetes, hypertension, renal failure, glaucoma, cancer, asthma, HIV)
• Pipe-borne water supplied by NAWASA for residential purposes
• Unprocessed agricultural products
o Fresh and frozen fish
o Ground provisions, fruits, vegetables
o Fresh chilled poultry and meats
o Fresh whole eggs
• Frozen Chicken wings and back & neck
• Agricultural inputs
o Items 3 (a), (b) (c) & 20 of Conditional Duty Exemptions (eg.
Seedlings, fertilizers, hand-held agricultural tools, inboard &
outboard engine, fishing nets etc.)
o Eggs for hatching
o Poultry for rearing
• Fuel (gasoline, diesel, cooking gas, kerosene)
• Postage stamps
• Energy Saving devices
o Solar water heaters
o Energy saving bulbs
o Solar panels, inverters and deep cell batteries
• Hurricane mitigating devices
o Hurricane shutters, hinged or roller, manual or mechanized
o Hurricane straps and ties
LIST OF EXEMPT ITEMS
EFFECTIVE FEBRUARY 1ST, 2010
Details in Schedule IV of the VAT Act 23/2010 (to be amended)
• Medical, surgical, dental, nursing, convalescent, optical services etc.)
• Veterinary services
• Educational services
• Domestic transportation
• International transportation
• Financial services
• Insurance services
• Residential rent; residential property
• Services of a nursing home or residential care facility
• Vacant and agricultural lands
• Marine berthing and dockage
• Micro computers and accessories specified in Regulations
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