Essential foodstuffs in Oman to attract zero per cent VAT By: Times News Service Generous exemption basket to help support decent standard of living in Oman. Muscat: Items such as vegetables, food grains, fruits, poultry, and dairy will be subject to zero percent Value Added Tax (VAT) once it comes into effect on 16 April. Some 488 essential items have been listed by the Ministry of Finance as those which will not be taxed under VAT. They include garlic, potatoes (fresh and frozen), carrots, dates, avocados, mangoes, oranges, lemons, grapes, pineapple, varieties of fish, wheat, and rice. Also on the list are mineral water, sugar, salt, meats, poultry, dairy products, fresh eggs, vegetables, fruits, coffee beans, tea, cardamom, grains, olive oil, baby food products, and bread. Other items included on the list are medicines and medical equipment and life-saving drugs.