Section 187

Subject to paragraph 2 of the Thirtenth Schedule to this Act, the
Taxable
supplies following taxable supplies are charged to VAT at the rate of 0% –
chargeable at
0%
Thirteenth (a) basic food items;
Schedule
(b) all medical and pharmaceutical products including medicinal herbal
products;
(c) educational books and materials;
(d) fertilisers;
(e) locally produced agricultural chemicals;
(f) locally produced veterinary medicine;
(g) locally produced animal feeds;
(h) live cattle, goats, sheep and poultry;
(i) agricultural seeds and seedlings;
(j) electricity generated by generation companies (GENCOs) and supplied
to National Grid or Nigeria Bulk Electricity Trading Company (NBET);
(k) electricity transmitted by Transmission Company of Nigeria (TCN)
to Electricity Distribution Companies (DISCOs);
(l) medical services,
(m) tuition relating to nursery, primary, secondary or tertiary education
(n) exported goods excluding oil and gas;
(o) exported services;
(p) exported incorporeal property;
(q) medical equipment;
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(r) electric vehicles; and
(s) parts, semi-knock-down units for the assembly of Electric Vehicles.