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Commentary

Appendix 35B: VAT exemptions (Nigeria)


35 Nigeria

VAT exemptions are applied in Nigeria to the following goods and services:

  1. Ìý

    •ÌýÌýÌýÌý Medical and pharmaceutical products.

  2. Ìý

    •ÌýÌýÌýÌý Medical services

  3. Ìý

    •ÌýÌýÌýÌý Basic food items.

  4. Ìý

    •ÌýÌýÌýÌý Vegetable oil.

  5. Ìý

    •ÌýÌýÌýÌý Baby products.

  6. Ìý

    •ÌýÌýÌýÌý Books and educational materials.

  7. Ìý

    •

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