GTL Summary:

Article 31 of the GCC Common VAT Agreement specifies the tax treatment for essential goods. Clause I establishes that all food items are subject to the standard VAT rate by default. However, it provides Member States with the discretion to apply a zero rate to specific foodstuffs included in a unified list approved by the Financial and Economic Cooperation Committee. Clause II mandates that medicines and medical equipment shall be subject to the zero rate. This treatment is based on unified provisions which are to be proposed by the Committee of Ministers of Health and approved by the Financial and Economic Cooperation Committee.

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 31
Country: 🏳️ GCC
Location: Chapter 6 - Exceptions
Order: 31
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 6 - Exceptions

Article 31 - Supply of Foodstuffs, Medicines and Medical Equipment

I: Food Items:

All food items shall be subject to the standard Tax rate. Member States may apply the zero-rate on food items mentioned in a unified list of Goods approved by the Financial and Economic Cooperation Committee.

II: Medicines and Medical Equipment:

Medicines and medical equipment shall be subject to the zero-rate in accordance with unified provisions proposed by the Committee of Ministers of Health and approved by the Financial and Economic Cooperation Committee.

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