Value Added Tax Act, 1996

0602.10.00 -Unrooted cuttings and slips
 0602.20.00 -Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
 0602.30.00 -Rhododendrons and azaleas, grafted or not
 0602.40.00 -Roses, grafted or not
 0602.90.00 -Other
 07.01 Potatoes, fresh or chilled. 0701.10.00 -Seed
 0701.90.00 -Other
 07.02 0702.00.00 Tomatoes, fresh or chilled. 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0703.10.00 -Onions and shallots
 0703.90.00 -Leeks and other alliaceous vegetables
 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 0704.10.00 -Cauliflowers and broccoli
 0704.20.00 -Brussels sprouts
 0704.90.00 -Other
 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
 -Lettuce:
 0705.11.00 --Cabbage lettuce (head lettuce)
 0705.19.00 --Other
 -Chicory:
 0705.21.00 --Witloof chicory (Cichorium intybus var. foliosum)
 0705.29.00 --Other
 07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0706.10.00 -Carrots and turnips
 0706.90.00 -Other
 07.07 0707.00.00 Cucumbers and gherkins, fresh or chilled. 07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled. 0708.20.00 -Beans (including cowpeas) (Vigna spp., Phaseolus spp.)
 0708.90.00 -Other leguminous vegetables
 07.09 Other vegetables, fresh or chilled. 0709.20.00 -Asparagus
 0709.30.00 -Aubergines (egg-plants)
 0709.40.00 -Celery other than celeriac
 -Mushrooms and truffles:
 0709.51.00 --Mushrooms of the genus Agaricus
 0709.52.00 --Mushrooms of the genus Boletus
 0709.53.00 --Mushrooms of the genus Cantharellus
 0709.54.00 --Shiitake (Lentinus edodes)
 0709.55.00 --Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum)
 0709.56.00 --Truffles (Tuber spp.)
 0709.59.00 --Other
 0709.60.00 -Fruits of the genus Capsicum or of the genus Pimenta
 0709.70.00 -Spinach, New Zealand spinach and orache spinach (garden spinach)
 -Other:
 0709.91.00 --Globe artichokes
 0709.92.00 --Olives
 0709.93.00 --Pumpkins, squash and gourds (Cucurbita spp.)
 0709.99.00 --Other
 07.11 Vegetables provisionally preserved but unsuitable in that state for immediate consumption. 0711.20.00 -Olives
 0711.40.00 -Cucumbers and gherkins
 -Mushrooms and truffles:
 0711.51.00 --Mushrooms of the genus Agaricus
 0711.59.00 --Other
 0711.90.00 -Other vegetables; mixtures of vegetables
 07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.
 -Peas (Pisum sativum):
 0713.10.10 Unsplit, with skin
 0713.10.90 Other
 0713.20.00 -Chickpeas (garbanzos)
 -Beans (Vigna spp., Phaseolus spp.):
 0713.31.00 --Mung beans (Vigna mungo (L.) Hepper) or green gram (Vigna radiata (L.))
 0713.32.00 --Small red (adzuki) beans
 0713.33.00 --Kidney beans, including white pea beans (Phaseolus vulgaris)
 0713.34.00 --Bambara beans (Vigna subterranea or Voandzeia subterranea)
 0713.35.00 --Cowpeas (Vigna unguiculata)
 0713.39.00 --Other
 -Lentils:
 0713.40.10 --Unsplit, with skin
 0713.40.90 --Other
 0713.50.00 -Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)
 0713.60.00 -Pigeon peas (Cajanus cajan)
 0713.90.10 Split:
 0713.90.90 Other
 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.