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Types of Supplies - Coggle Diagram
Types of Supplies
Zero-Rated Supplies
Levied at 0%
Can Claim input VAT
Examples
Municipal Rates
Basic foods
Exports
Gold coins
Fuel
Agricultural Goods
Exempt Supply
Examples
Accommodation by employer to employee
Supply to political parties
Transport by rail or road
Residential Accomodation
Financial Services
Provident Fund Contributions
Retirement fund annuity contributions
Exchange of currency
Medical Aid
Crypto Currency
Life Insurance
Interest
Cannot claim input VAT
Standard Rated Supplies
Levied at 15%