Goods and Person Exempted from Sales Tax

The following goods are exempted from Sales Tax 

Goods and Person Exempted from Sales Tax

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  • Live animals
  • Unprocessed food
  • Vegetables
  • Medicines
  • Machinery
  • Chemicals
  • Etc

The following person are exempted from Sales Tax

  • Schedule A : Class of person, e.g. Ruler of States, Federal of State Government Department, Local Authority, Inland Clearance Depot, Duty Free Shop
  • Schedule B : Manufacturer of specific non taxable goods – exemption of tax on the acquisition of raw materials, components, packaging to be used in manufacturing activities
  • Schedule C : Registered manufacturer – exemption of tax on the acquisition of raw materials, components, packaging to be used in manufacturing of taxable foods