Zero rated and exempt supplies
Zero-rated and exempt supplies
The following goods and services are zero-rated:
19 basic food items
Goods which are subject to the fuel levy (petrol and diesel)
International transport services
Sales of going concerns, and
Certain grants by government.
Goods and services exempted from VAT are:
Non-fee related financial services
Educational services provided by an approved educational institution
Residential rental accommodation, and
Public road and rail transport.
Basic foodstuffs zero-rated in South Africa
Pilchards/sardinella in tins.
Dairy powder blend.
Brown wheaten meal.
Edible legumes and pulses of leguminous plants.
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