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


Schedule 2

Part A : Zero Rate: Supply of Goods Used or Consumed for Agricultural, Pastoral or other Farming Purposes


(Section 11(1)(G) 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)(g) of this Act shall, subject to the provisions of paragraph 2, be as hereinafter set forth:


Item No.


Item 1

Animal feed, i.e. goods consisting of—




any substance obtained by a process of crushing, gristing or grinding, or by addition to any substance or the removal therefrom of any ingredient; or




any condimental food, vitamin or mineral substance or other substance which possesses or is alleged to possess nutritive properties; or




any bone product; or




any maize product,



intended or sold for the feeding of livestock, poultry, fish or wild animals (including wild birds); or



any stock lick or substance which is of a kind which can be and is in fact used as a stock lick, whether or not such stock lick or substance possesses medicinal properties.



Item 2

Animal remedy, i.e. goods consisting of a substance intended or offered for use in respect of livestock, poultry, fish or wild animals (including wild birds), for the diagnosis, prevention, treatment or cure of any disease, infection or other unhealthy condition, or for the maintenance or improvement of health, growth, production or working capacity.



Item 3

Fertilizer. i.e. goods consisting of a substance in its final form which is intended or offered for use in order to improve or maintain the growth of plants or the productivity of the soil.



Item 4

Pesticide, i.e. goods consisting of any chemical substance or biological remedy, or any mixture or combination of any such substance or remedy, intended or offered for use—



in the destruction, control, repelling, attraction, disturbance or prevention of any undesired microbe, alga, bacterium, nematode, fungus, insect, plant, vertebrate or invertebrate; or



as a plant growth regulator, defoliant, desicant, adjuvant or legume inoculant,


and anything else which the Minister of Agriculture has by notice in the Gazette declared to be a pesticide.



Item 5

Plants, i.e. goods consisting of living trees and other plants, bulbs, roots, cuttings and similar plant products in a form used for cultivation.



Item 6

Seed in a form used for cultivation.



(2) The provisions of paragraph 1 shall apply only if—
(a) the Commissioner , in respect of a vendor registered under this Act, is satisfied that that vendor, being the recipient of any such goods, carries on agricultural, pastoral or other farming operations and has issued to him a notice of registration in which authorization is granted whereby the goods concerned may be supplied to him at the rate of zero per cent: Provided that where a vendor to whom such notice of registration has been issued is in default in respect of his obligation under this Act to furnish any return or to pay tax or he has ceased to carry on the said operations or he has utilized such notice of registration for purposes other than the carrying on of such operations, the Commissioner may, by notice in writing to the vendor, cancel such authorization with immediate effect or with effect from a date determined by the Commissioner and require the vendor to surrender such notice of registration in order that an amended notice of registration, excluding the said authorization, may if necessary be issued to the vendor;
(b) the goods concerned are supplied to a vendor who is in possession of a valid notice of registration as a vendor and an authorization contemplated in paragraph (a);
(c) a tax invoice in respect of the relevant supply is issued containing such particulars as required by section 20(4) of this Act,
(d) the acquisition, disposal, sale or use of the said goods is not prohibited in terms of section 7bis of the Fertilizers, Farm Feed, Agricultural Remedies and Stock Remedies Act, 1947 (Act No. 16 of 1947).