Zero rated and exempt supplies
Zero-rated and exempt supplies
The following goods and services are
zero-rated:
Exports
19 basic food items
Illuminating paraffin
Goods which are subject to
the fuel levy (petrol and diesel)
International transport
services
Farming inputs
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
Brown bread.
Maize meal.
Samp.
Mealie rice.
Dried mealies.
Dried beans.
Lentils.
Pilchards/sardinella in
tins.
Milk powder.
Dairy powder blend.
Rice.
Vegetables.
Fruit.
Vegetable oil.
Milk.
Cultured milk.
Brown wheaten meal.
Eggs.
Edible legumes and pulses
of leguminous plants.