Sales of basic groceries are zero-rated. The term “basic groceries” applies to most foods and beverages intended for human consumption (including sweetening agents, seasonings and other ingredients to be mixed with such foods and beverages, or that can be used in their preparation).

However, certain categories of groceries (for example, carbonated beverages, confections and snack foods) are taxable.

This section provides detailed lists of taxable or and zero-rated foods and the specifics regarding them.