GOODS AND SERVICES EXEMPTED FROM VAT IN NIGERIA


According to VAT ACT 1993 as amended.
Good and services exempted from Vat in Nigeria.
1.All medical and pharmaceutical products.
2.Basic food items.
3.Books and educational materials.
4.Newspaper and magazines.
5.Baby products.
6.commercial vehicles and commercial vehicle spare parts.
7.Fertilizer, agricultural and veterinary medicine, farming machinery and farming transportation equipment.
8.All exports.
Services Exempted.
1.medical services.
2.Services rendered by community banks, people's banks and mortgage institutions.
3.Plays and performances conducted by educational institutions as part of learning.
4.All exported services. 
ZERO RATED goods and services.
1.Non-oil exports .
2.Goods and services purchased by diplomats
3.Goods purchased for in humanitarian donor funded project.  
-Recently transactions in the Nigeria stock exchange market were exempted from VAT

Disclaimer: Obi Azubuike is not by this publication acting as a professional advisers and therefore not liable to any  damage whatsoever for your acting or refraining to act based on  this publication. Consult your professional for advice.

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