Type of Goods Not Subject to VAT

1. Returns the result of mining or drilling taken directly from the source, including:
a. Crude oil;
b. Natural gas;
c. Geothermal;
d. Sand and gravel;
e. Coal before being processed into coal briquettes; and
f. Tin ore, iron ore, gold ore, copper ore, nickel ore, ore, silver and bauxite ore.
g. Returns the result of mining and other drilling taken directly from the source.

2. Basic needs goods urgently needed by the people at large, namely:
a. All kinds of rice and grains, like white rice, red rice, black glutinous rice or glutinous rice is white in the form:
- Rice Crusted (paddy or rough) than for seeds;
- Ground;
- Rice semi milled or wholly milled, milled, polished, glazed or not;
- Rice in the rupture;
- Groats (groats) from rice.
b. All kinds of corn, such as white corn, yellow corn, red or yellow corn popcorn (popcorn), in the form:
- Corn that has been peeled or not / corn cobs and seed corn / maize loose maize;
- Miner (groats) / rice corn, all still in the form of granules.
c. Sago, in the form:
- Sago Pith;
- Flour, meal and powder of sago.
d. All types of soy, like soy and white, green soybeans, yellow soybeans or black soybeans in the form of broken or intact;
e. iodized salt whether or not iodium include:
- Table salt;
- Salt in bulk form or packaged 50 kg or more, with 94.7% content of Na CL
(Dry basis).

3. Food and beverages served in hotels, restaurants, restaurants, shops, and the like, including good food and drink consumed at the place or not; not including food and beverages to be delivered by a catering business or catering business.

4. Money, gold and securities.