Examples of zero-rated transactions
• Essential foodstuffs (e.g., rice, table salt, sugar, plain flour,
cooking oil)
• Essential medicines
• Livestock supplies
• Supply of the first 300 units of electricity per month to domes-
tic users
• Supply of treated water to domestic users
• International services
Examples of exempt transactions
• Sales/lease/rental of residential land/property
• Domestic mass public transportation
• Tolled highways
• Land for agricultural purposes and land for general use (gov-
ernment buildings and burial grounds)
• Private healthcare and certain educational services
• Certain financial services
E. Time of supply
Generally, the basic time of supply of goods is:
• If the goods are to be removed/delivered, at the time of removal
of the goods
• If the goods are not to be removed, at the time when the goods
are made available to the person to whom the goods are
supplied