Page 41 - P6 Slide Taxation - Lecture Day 3 - VAT Part 1
P. 41
10.4. Other zero-rated supplies [s 11(1) & (2)]
- Supply of goods (seed, feed, fertilizer) for use for agricultural or
other farming purposes [s 11(1)(g)] – KL 1
- Certain basic foodstuffs [s 11(1)(j)] – KL 1
- Fuel (petrol & diesel) [s 11(1)(h)] - KL 3
Biofuels?
- Municipal rates? [s 11(2)(w)]
Municipal rates on property?
Water, Electricity, Drainage, Sewage and Garbage removal?
