The Value Added Tax (VAT) and the Nation Building Tax to be effective from November 1. Here is the full list of goods and services affected by them.  

Goods exempted from VAT are Wheat, Wheat flour, Raw rice, Sugar, Dhal, Dried fish, Canned fish, Maldivefish, Condiment, Bread, Liquid milk, Tea, Rubber, Coconut, Coconut oil, Coconut extract, Eggs, Prawns, Fruits, Vegetables, Potatoes, Sprats, Red Onion, Big onion, Garlic, Green Gram, Chilies, Kaupi, Gram, Black gram, Coriander, Peanuts, Fertilizer, Drugs, Drug manufacturing machines, Drug manufacturing utensils, Drug packaging machines, Ayurveda processing, Wheel chairs, Crutches,  Hearing aids, White can, Brail machines, Brail papers, Spectacle frames, Spectacle manufacturing raw material, Out Patients’ services, Dialyses, Diagnoses tests, Surgical services, Diesel, Transport services, Kerosene, Petrel, Aero plane fuel, Production Tax charged vehicles, Bousers, Agricultural seeds, Agricultural plants, Agricultural machines, Tractors, Paddy milling machines, Bakery machines, Milk processing machines, Fishing gear, Green houses, Construction ware, Electricity, Solar power generating equipment, Power saving CFL bulbs, Power saving CFL bulbs manufacturing raw material, Education services, Library services, Computer and accessories, Computer software, Printed books, Sports ware, Life insurance, Mobile phones, Gem, Pearl and Diamond, Gold and Platinum, and Sale of housing and accommodation.

VAT has been imposed on cigarettes, Liquor, telephone services, electrical equipment, perfumes, jewelry and powdered milk. In addition, VAT will also be imposed on consultation fees of doctors and medical specialists(including channel services) and hospital room charges.