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.