| Taxable supplies mean the value of all taxable supplies including zero-rated supplies. |
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| Modification or adjustment services in respect of any vehicle intended for the use by any physically handicapped person will also be zero-rated. |
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| The farmers wanted inputs such as fertiliser, chemicals, stockfeeds, grain bags, and other inputs to be zero-rated. |
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| Persons involved in the production of zero-rated supplies can claim input tax credits on the supplies they use. |
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| The supply of a financial service is an exempt supply, unless it is specifically zero-rated. |
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| It has no VAT repayment claim as the goods were zero-rated on import. |
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| Businesses who will have a significant amount of zero-rated supplies will include exporters, grocery stores and farmers. |
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| Provided that the property is delivered to a common carrier, or mailed, for export to an address outside Canada, the supply is zero-rated. |
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| When a carrier is billed for the reload services performed at the reload centre, the billings are zero-rated as part of an interline settlement. |
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| And last year Customs and Excise ruled that fresh magic mushrooms should be subject to VAT at 17.5 per cent, rather than treated as a zero-rated food. |
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| Where the reload service is part of a continuous international outbound freight movement, the charge for the service is zero-rated. |
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| Of course, if the sale of the goods is zero-rated, such as a sale of cattle, the auctioneer does not account for any tax. |
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| A supply made to an unregistered non-resident person of a service of destroying or discarding tangible personal property in Canada is zero-rated. |
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| For a supply of hay to be zero-rated, the quantity sold must be more than one large round bale or its equivalent. |
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| In this example, the services provided at the reload centre are zero-rated as part of a continuous outbound freight movement. |
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| The bill amends the act so that speech-language pathology services are henceforth effectively zero-rated. |
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| A supply of a patient lifter that is specially designed to move an individual with a disability is zero-rated. |
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| The supply of the tractor complete with the air conditioner and blade attachment is zero-rated. |
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| Batteries that are specially designed for a hearing aid are also zero-rated. |
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| The repair service, including the parts, supplied by the repair firm to the unregistered non-resident is zero-rated. |
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| Where goods are part of a continuous international inbound freight movement, the reload services are also zero-rated. |
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| A supply of a wheelchair ramp that is specially designed for access to a motor vehicle is zero-rated. |
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| All items that are zero-rated, exempt or to which the GST or HST does not apply, must be identified as such on all invoices. |
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| Magazines, along with books and newspapers, are normally zero-rated for VAT, and this meant Sky could avoid VAT on a small but significant percentage of revenue. |
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| At the other end of the spectrum, a small number of hybrid vehicles with virtually no emissions will be exempt altogether through a zero-rated car tax. |
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| Goods destined for export are zero-rated and thus the GST is not collected on exports of either goods or services from Canada into the United States. |
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| The basic difference between zero-rated and exempt goods and services is that you can claim input tax credits for those that are zero-rated, while you cannot for those that are exempt. |
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| Goods and services acquired or purchased on behalf of UN or European operations are considered goods and services for export, and are therefore zero-rated. |
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| Most food and drink for human consumption is zero-rated, but duty is charged on products such as alcohol and crisps. |
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| He urged that the import of raw materials of plastic industry be made zero-rated as majority of these are imported. |
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| Currently, the UK has an exemption which means that new homes and self-builds are zero-rated for VAT purposes. |
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| A supply of poultry or fish eggs that are produced for hatching purposes is zero-rated. |
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| The supply of the service provided by the sales representative is zero-rated. |
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| This includes food or beverages that are normally zero-rated when not purchased through a vending machine such as a single serving of unflavoured white milk or an apple. |
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| Where a supply of farmland is not made by way of lease, licence, or similar arrangement, the supply will not be zero-rated as a sharecropping arrangement. |
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| For example, it is zero-rated if there is an overseas stopover. |
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| The supply of a heart monitoring device is only zero-rated when supplied on the written order of a medical practitioner for use by a consumer with heart disease who is named in the order. |
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| A farmer purchases a zero-rated tractor from an agricultural dealership. |
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| The figures showed that Bridgend had the most zero-rated premises, standing at 11, while Rhondda Cynon Taf had nine and the Vale of Glmorgan had eight. |
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| Sufferance warehouse fees are zero-rated where the sufferance warehouse service is supplied in conjunction with the transportation of goods from an origin outside Canada to a destination in Canada. |
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| The supply of a decorated wedding cake is zero-rated as long as it is food for human consumption, supplied by the cake decorator, and it weighs at least 230 grams. |
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| When plain bottled water is sold in manufacturers' packages of two or more single serving bottles, or in a bottle that exceeds a single serving, it is zero-rated. |
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| If the product is not considered to be a fruit juice beverage or a fruit-flavoured beverage, it will be zero-rated provided it is not excluded from zerorating by another paragraph. |
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| A supply of an artificial limb is zero-rated. |
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| Under German law, supplies of goods made by a VAT-registered business in Germany to a VAT-registered business in another Member State may be zero-rated. |
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| Prior to April 24, 1996, the supply of an extremity pump, intermittent pressure pump or similar device used in the treatment of lymphedema was zero-rated only when the supply was made to a consumer. |
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| Food products are usually zero-rated for VAT, but one of the exceptions is the humble potato crisp. |
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| Farmland rented under a sharecropping arrangement is zero-rated to the extent that the consideration for the supply is a share of production of zero-rated crops. |
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