Second Schedule, The Goods and Services Tax Act, 2009

Exempt supplies A supply listed in one of the following items is an exempt supply for the purposes of this Act:– 1. Supply: Animals, fish and birds imported for breeding and rearing purposes; seeds, bulb rooting imported for propagation. Description: Live asses, mules and hinnies, live marine mammals, live fish and aquatic invertebrates (excluding ornamental fish and pets), edible fruits, seeds, bulbs, roots, nuts and vegetables. 2. Supply: Rice in its raw state. Description: Rice is considered to be in its raw state even if it has undergone stripping or polishing. 3. Supply: Agricultural inputs. Description: Chemicals used solely as agricultural inputs, including all forms of fertilizers, acaricides, fungicides, rematicides, growth regulators, pesticides, veterinary drugs and vaccine and animal feed unfit for human consumption. 4. Supply: Water. Description: Supply of water excluding bottled or other packaged and distilled water. 5. Supply: Printed matter (books and newspapers). Description: Books and newspapers fully printed or produced by any duplicating process, including newspapers and academic publications, but excluding imported newspapers, plans and drawings, scientific and technical works, periodicals, magazines, trade catalogues, almanacs, price lists, greeting cards, calendars and stationery. 6. Supply: Education services Descriptions: These include tuition or instruction for students provided by an institution duly registered or licensed by the appropriate institution being– (a) a pre-primary, primary or secondary school; (b) a technical college, community college or university; (c) an educational institution established for the promotion of adult education, vocational training, improved literacy or technical education; (d) an institution established for the education or training of physically or mentally handicapped persons; (e) and published by the Minister responsible for education in the Gazette. 7. Supply: Medical services and pharmaceuticals. Description: Medical services mosquito nets; and a list of drugs approved and published in the Gazette by the Ministry of Health for treatment of malaria, HIV-AIDS, leprosy, tuberculosis, snake bites, rabies and laser fever and condoms. 8. Supply: Transportation of passengers Description: Transportation of persons by bikes, buses and similar vehicles, ferry, train and air excluding internal air travel, boat and hovercraft services. 9. Supply: Crude oil and hydrocarbon products. Description: Petrol, diesel, liquefied petroleum gas, kerosene and residual fuel oil, bitumen but excluding lubricating oils. 10. Supply: Financial services. No. 6 Goods and Services Tax Act 2009No. 6 Goods and Services Tax Act 2009118 119 Description: Provision of insurance; dealing in money (including foreign exchange) provision of credit; operation of any bank but excluding fees and similar charges for non intermediation services including transfers, professional advice such as accountancy, investment and legal; and safekeeping services. 11. Supply: Goods for the disabled. Description: Articles designed exclusively for use by the disabled. 12. Supply: Land, buildings and public works. Description: (a) Land and buildings; the granting of assignment or surrender of an interest in land or buildings: the rights to occupy land or buildings; (b) Civil engineering public works. 13. Supply: Machinery Description: Machinery, apparatus and appliances designed for use exclusively in– (a) agriculture, veterinary, fishing and horticulture, (b) manufacturing, and (c) mining. and classified as exempt under the Harmonised Systems Commodity Classification Code. 14. Supply: Export of all minerals. Description: Export of all minerals including rutile and its by-products, iron ore, bauxite, gold and diamonds. 15. Supply: Funeral services and coffins. Description: The preservation, burial and cremation of a human corpse and coffins.