Posted on Monday, February 15, 2010
Zero-rated Supplies
- Wheat Flour
- Brown, white rice & broken rice imported in bulk for
repackaging
- Milk (Fresh milk, condensed, powder, evaporated)
- Cane sugar
- Infant preparation (milk-based)
- Pipe-borne water supplied by NAWASA for residential purposes
- Fuel (gasoline, diesel, cooking gas, kerosene)
- Postage stamps
- A supply of electricity by GRENLEC provided for residential purposes, for the first 99kilowatt hours.
Exempted Services
- Veterinary services
- Medical, surgical, dental, nursing, convalescent, optical services etc.
- Educational services
- Domestic transportation
- International transportation
- Financial services
- Insurance services
- Residential rent; residential property
- Services of a nursing home or residential care facility
- Marine berthing and dockage
List of agricultural products on which VAT should be charged. (negative list)
- Potatoes, fresh or chilled (English/Irish)
- Onions
- Apples
- Garlic
- Grapes
- Pears and quinces
- Mushrooms
- Strawberries
- Plums and sloes
- Raspberries, blackberries, mulberries and loganberries
- Kiwi fruit
- Leeks and other alliaceous vegetables
- Peaches including nectarines
- Figs
- Apricots dried
- Dates
- Onions dried
- Cranberries, bilberries and other fruits of genus vaccinium