# current zero-rated and exempt items

- Link: https://dearsouthafrica.co.za/zero-vat/current-zero-rated-and-exempt-items/
- Published: 2018-08-27T10:16:08+02:00
- Author: dearSA

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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