Zero-rated and exempt supplies
The following goods and services are
19 basic food items
Goods which are subject to
the fuel levy (petrol and diesel)
Sales of going concerns,
Certain grants by
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
Dairy powder blend.
Brown wheaten meal.
Edible legumes and pulses
of leguminous plants.