Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Schedule 2 - Part B

Zero Rate: Supply of goods consisting of certain foodstuffs

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(Section 11(1)(j) of this Act)

 

1)The goods in respect of the supply of which the rate of zero per cent shall apply under the provisions of section 11(1)(j) of this Act shall, subject to the provisions of paragraph 2, be as hereunder set forth:

 

Item No.

Description

 

 

 

Item 1

Brown bread as defined in Regulation 1 of the Regulations in terms of Government Notice No. R.577 published in Government Gazette No. 13074 of 15 March 1991.

 

 

Item 2

Maize meal graded as super maize meal, special maize meal, sifted maize meal or unsifted maize meal, not further processed other than by addition of minerals and vitamins not exceeding one per cent by mass of the final product, solely for the purpose of increasing nutritional value.

 

 

Item 3

Samp, not further prepared or processed.

 

 

Item 4

Mealie rice, not further prepared or processed.

 

 

Item 5

Dried silo screened mealie or dried mealies not further prepared or processed or packaged as seed, but excluding pop corn (zea mays everta).

 

 

Item 6

Dried beans, whole, split, crushed or in powder form but not further prepared or processed or where packaged as seed.

 

 

Item 7

Lentils, dried, whole, skinned or split.

 

 

Item 8

Pilchards or sardinella supplied in tins or cans consisting mainly of such products regardless of whether flavoured, seasoned or preserved in oil, but excluding such products as are supplied as pet food or sardines supplied in tins or cans.

 

 

Item 9

Milk powder: unflavoured, being the powder obtained by the removal of water from milk and which falls under the following classifications determined by the Minister of Agriculture under the Agricultural Product Standards Act, 1990 (Act No. 119 of 1990), or any regulation under that Act:

High-fat milk powder

Full-fat milk powder

Medium-fat milk powder

Low-fat milk powder

Fat-free milk powder,

provided the fat or protein content of such milk powder consists solely of milk fat or milk protein.

 

 

Item 10

Dairy powder blend, being any dairy powder blend which Falls under the following classifications determined by the Minister of Agriculture under the Agricultural Product Standards Act, 1990 (Act No. 119 of 1990), or any regulation under that Act:

High-fat dairy powder blend

Full-fat dairy powder blend

Medium-fat dairy powder blend

Low-fat dairy powder blend

Fat-free dairy powder blend.

 

 

Item 11

Rice, whether husked, milled, polished, glazed, parboiled or broken.

 

 

Item 12

Vegetables, not cooked or treated in any manner except for the purpose of preserving such vegetables in their natural state, but excluding dehydrated, dried, canned or bottled vegetables or such vegetables as are described under separate Items in this PART.

 

 

Item 13

Fruit. not cooked or treated in any manner except for the purposes of preserving such fruit in its natural stale. but excluding dehydrated, dried, canned or bottled fruit and nuts.

 

 

Item 14

Vegetable oil, marketed and supplied for use in the process of cooking food, but excluding olive oil.

 

 

Item 15

Milk, including high-fat, full-fat, low-fat or fat-free milk, being the milk of cattle, sheep or goats that has not been concentrated, condensed, evaporated. sweetened. flavoured, cultured or subjected to any other process other than homogenization or preservation by pasteurization, ultra-high temperature treatment, sterilization, chilling or freezing, or the addition of minerals, vitamins, enzymes and other similar additives not exceeding one per cent by volume of the final product, solely for the purpose of increasing nutritional value.

 

 

Item 16

Cultured milk, being cultured milk as classified under the Agricultural Product Standards Act, 1990 (Act No. 119 of 1990), with the following class designation:

Cultured high-fat milk

Cultured full-fat milk

Cultured low-fat milk

Cultured fat-free milk.

 

 

Item 17

Brown wheaten meal, being pure, sound wheaten meal, but excluding separated wheaten bran, wheaten germ and wheaten semolina.

 

 

Item 18

Eggs, being raw eggs laid by hens of the species gallus domesticus, whether supplied in their shells or in the form of egg pulp being raw pulp consisting of the yolk and white which is obtained from such eggs after the shells have been removed.

 

 

Item 19

Edible legumes and pulse of leguminous plants, dried, whole, split, crushed. skinned or in powder form, but not further prepared or processed or where packaged as seed or such pulse as are described under separate Items in this PART.

 

2)The provisions of paragraph 1 shall not apply where any goods mentioned in that paragraph are supplied in the course of carrying out any agreement for the furnishing or serving of any meal, refreshment, cooked or prepared food or any drink, as the case may be, so as to be ready for immediate consumption when so supplied.

 

3).....