VAT Rates
GROUNDNUT KERNELS/PEANUTS - NATURAL ( Fertilizers, feeding stuffs, certain seeds, etc. )
Rate
Zero rated: 0%
Remarks
However, Groundnut kernels/Peanuts which are salted/roasted or are packaged, sold or otherwise designated for the use of cage birds are liable to VAT at the Standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 12(3)