A supply is exempt when the consumer of the goods and/or services is not liable to pay VAT by law. The VAT Act specifically exempts the following items from VAT:

1. A supply of agricultural and aquatic food products in a raw state produced in Ghana.
2. A supply of specific live animals bred or raised in Ghana (e.g., cattle, sheep, goats, pigs, poultry).
3. A supply of the following agricultural inputs: fishing equipment, boats, nets, and other exclusive items.