What sectors are zero rated?

Zero-rated supplies include:

• Exports of goods and services to outside the GCC.
• International and intra-GCC transport
• Supplies for certain sea, air, and land means of transportation (such as aircraft and ships).
• Supply of precious metals for investment (gold, silver, and platinum)
• Newly constructed residential properties that are supplied for the first time within three years of their construction.
• Supply of certain educational services and relevant goods and services.
• Supply of certain healthcare services and associated goods and services.
• Certain eatables (a standard list will be ratified across the GCC by the Financial and Economic Cooperation Committee) 
• The oil sector and the oil and gas derivatives sector (at the discretion of each member state)

Additionally, each member state can zero rate or VAT-exempt:

• The educational sector
• The medical sector
• The real estate sector 
• The local transport sector