GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 31
Country: 🏳️ GCC
Location: Chapter 6 - Exceptions
Order: 31
Last updated at: 2025-11-04 11:19:40 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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