Standard-Rated Supplies of VAT
As per the regulations of VAT in the UAE, standard-rated supplies are those charged with 5% tax at the time of the supply.
Zero-Rated Supplies of VAT
Zero-Rated Supplies are supplies that are rated at 0% and not 5%. Zero-rated supplies under VAT in the UAE must be properly declared in the VAT returns submitted during every tax period.
Exempt Supplies of VAT
Out-of-Scope Supplies of VAT
Source: Jitendra
