Certain Taxable Goods that are not subject to VAT :
- Houses simple, very simple house, apartment, dormitory students and other students as well as housing, the limit determined by the Minister of Finance after noting the Minister of Settlement and Regional Infrastructure;
- Weapons, ammunition, transport equipment in the water, under water transportation, air transportation, ground transportation equipment, armored vehicles, patrol vehicles and other special transportation vehicles, and parts are submitted to the Department of Defense, the military or police, and components or materials necessary in the manufacture of weapons and ammunition by PT (Persero) for the purposes PINDAD Department of Defense, military or police;
- Polio vaccine in the framework of implementation of the National Immunization Week (PIN);
- General lesson books, scriptures and religious books;
- Ships and river transport, freight vessel of the lake and ferry transport ships, pilot boats, tugboats, fishing vessels, barges, and spare parts as well as shipping safety equipment or human safety handed over to and used by the National Shipping Company of Commerce, Companies National Fishing, Corporate Service Providers National port or Company Service Providers Transportation Rivers, Lakes and National Crossing, in accordance with its business activities;
- Aircraft and spare parts and tools to flight safety or human safety equipment, equipment for repairs or maintenance are delivered to and used by the National Commercial Air Transport Company and spare parts and equipment for repair or maintenance of aircraft acquired by the party who appointed the Air Transportation Company National Commerce used in order to award the maintenance or repair services to the Company Aircraft Air Transport National Commerce;
- Trains and spare parts and equipment for repairs or maintenance, and infrastructure to be delivered to and used by PT. (Persero) Kereta Api Indonesia and components or materials submitted to the parties appointed by PT. (Persero) Kereta Api Indonesia, which is used for the manufacture of trains, spare parts, equipment for repair or maintenance, as well as infrastructure that will be used by PT. (Persero) Kereta Api Indonesia;
- Equipment and related spare parts used to supply boundary data and aerial photographs territory of the Republic of Indonesia to support the national defense submitted to the Department of Defense or the military.
If the delivery of goods taxable at 5.6 digits, and, seven used above proved incompatible with the original purpose or transferable to other parties, either partially or completely within a period of five (five) years from the acquisition, the VAT has been exempted remain mandatory paid within 1 (one) months from its use of capital goods are transferred or relocated, while the VAT paid can not be credited.