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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.

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Zero-rated and exempt supplies

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  1. 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. Zero-rated and exempt supplies

  2. 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. Basic foodstuffs zero-rated in South Africa

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