VAT Rates

MEALS TO SCHOOL STUDENTS AT THEIR SCHOOL ( Other activities )

Rate

Exempt

Remarks

Catering services are exempt from VAT where supplied to school students at their school. This exemption does not apply to catering services supplied to any other persons in schools.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Schedule: 1 Paragraph: 5(1)(b)