Article 53 of Bahrain VAT Law specifies certain Zero Rated Supplies
1. Export of Goods outside the boundaries implementing States
2. Supply of Goods to a customs suspension regime according to Unified Customs Law
3. Transportation Services of Passengers or Goods to/ from / inside the kingdom
4. Supply of Preventive and Basic health care services & related Goods and Services
5. Supply or import of medicines and medical equipment on liaison with medical authorities
6. Re exports of Goods temporarily parked in Kingdom for repairs, renovation etc.
7. Local Transportation Sector
8. Construction of New Buildings
9. Supply of Educational Services and related Goods & Services (including Kindergarten, Pre-School, Basic Primary , Secondary and Higher Education)
10. Oil and Oil Derivatives Sector
11. Supply and import of Foods Items referred to in Article 31
12. First supply of Gold, Silver & Platinum for trading after extraction
13. Supply and import of Pearl and gemstones after obtaining testing certificate issued by competent authority.
14. Supply or import of investment grade gold, platinum and silver (with 99% purity level) publicly traded on market based after obtaining testing certificate issued by competent authority.
15. Supply of Services from Taxable Supplier in Kingdom for the benefit of Customer who is not residing in implementing States and is benefiting from service outside the Implementing States subject to Article 17
The authorities may prescribe further Rules and Regulations for Zero Rated Supplies.