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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
