ZERO RATED ITEMS UNDER VAT (Agriculture)

1. fertilizers
2. pesticides
3. vegetable seeds used for garden purposes
4. knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials;
5. fungicide, herbicide, weedicide for agriculture purposes
6. ice for fishing purposes
7. harrows, cultivators, scarifiers, ploughs, weeders and hoes
8. machinery used for preparing animal feeding stuffs;
9. prepared poultry feed, cattle feed, pig feed, and other prepared animal feed and ingredients thereof as determined by the Commissioner, but not including pet feed