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.
