

His Majesty the Sultan has issued a Royal Decree No. 121/2020 on the issuance of #VAT Law.
Muscat: The Government Communication Center (OMAN_GC) has published a list of goods and services that are not covered by VAT.
There are a wide range of goods & services that are not subject to the #VAT such as basic foodstuff, healthcare services and goods, education, financial services and supplies for the disabled.
Below are the list of exempted goods and services
1, Basic foodstuffs
2, Healthcare services and goods and related services
3, Education services and goods and related services
4, Financial services
5, Non-developed lands (plain/empty lands)
6, Resale of real estate properties
7, Public transport services
8, Lease of real estate properties for residential purposes
9, Import of Medical drugs and medical equipment
10, Import of gold, silver and platinum as an investment
11, Import of international transport and environment transport of good or passengers and import of related services
12, Import of aircraft rescue ships and auxiliary crafts
13, Import of crude oil, its products / derivatives and natural gas
14, import of maritime, air and land transport vehicles for the transport of goods and passengers for commercial purposes, as well as import of related services
15, Supplies for the disabled and charity organisations
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